Taxation Laws Amendment (Excise Arrangements) Act 2001 (25 of 2001)

Schedule 6   Amendment of the Coal Excise Act 1949

20   Section 27A

Repeal the section, substitute:

27A Review of decisions

(1) A person who is dissatisfied with a decision that applies to the person may object against the decision, in the manner set out in Part IVC of the Taxation Administration Act 1953, if the decision is one of the following:

(a) a determination of the Collector under section 10;

(b) a decision of the Collector under section 12, 14, 15 or 16; or

(c) a decision of the CEO under section 17.

(1A) In subsection (1), decision has the same meaning as in the Administrative Appeals Tribunal Act 1975.