INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1AA - Reportable payments system (RPS)  

Subdivision M - Miscellaneous  

SECTION 220AZH   REVIEW OF DECISIONS  

220AZH(1)   [Commissioner's decision]  

This section applies to:

(a) a decision of the Commissioner under any of the following provisions:

(i) subsection 220AN(2) ;

(ii) subsection 220AO(1) ;

(iii) section 220AR ; and

(b) a decision of the Commissioner under section 220AU (other than a decision relating to a penalty payable under subsection 220AS(3) ).

220AZH(2)   [Objection against decision]  

A person who is dissatisfied with a decision made in relation to the person may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .