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Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES

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Note: See section 3AA .

Chapter 3 - Collection, recovery and administration of other taxes

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PART 3-10 - INDIRECT TAXES

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Division 110 - Goods and services tax

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Subdivision 110-F - Review of GST decisions

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SECTION 110-50 REVIEWABLE GST DECISIONS

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110-50(1)
You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is:

(a) a * reviewable GST decision relating to you; or

(b) a * reviewable GST transitional decision relating to you.

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110-50(2)

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Each of the following decisions is a reviewable GST decision :

Reviewable GST decisions under GST Act
Item	Decision	Provision of GST Act under which decision is made
1	refusing to register you	subsection 25-5(1)
2	registering you	subsection 25-5(2)
3	deciding the date of effect of your registration	section 25-10
4	refusing to cancel your registration	subsection 25-55(1)
5	cancelling your registration	subsection 25-55(2)
6	refusing to cancel your registration	section 25-57
7	deciding the date on which the cancellation of your registration takes effect	section 25-60
8	determining that the * tax periods that apply to you are each individual month	subsection 27-15(1)
9	deciding the date of effect of a determination	subsection 27-15(2)
10	refusing to revoke your election under section 27-10	subsection 27-22(1)
11	deciding the date of effect of a revocation	subsection 27-22(3)
12	refusing to revoke a determination under section 27-15	subsection 27-25(1)
13	deciding the date of effect of a revocation	subsection 27-25(2)
14	determining that a specified period is a * tax period that applies to you	section 27-30
15	refusing a request for a determination	section 27-37
16	revoking a determination under section 27-37	subsection 27-38(1)
17	deciding the date of a revocation	subsection 27-38(2)
18	refusing to permit you to account on a cash basis	subsection 29-45(1)
19	deciding the date of effect of your permission to account on a cash basis	subsection 29-45(2)
20	revoking your permission to account on a cash basis	subsection 29-50(3)
21	deciding the date of effect of the revocation of your permission to account on a cash basis	subsection 29-50(4)
22	refusing an application for a decision that an event is a * fund-raising event	paragraph 40-165(1)(c)
23	approving another day of effect	paragraph 48-71(1)(b)
24	revoking an approval of a day of effect	subsection 48-71(2)
25 - 28	(Repealed by No 74 of 2010 )
29	refusing an application for approval	section 49-5
30	refusing an application for approval or revocation	subsection 49-70(1)
31	revoking an approval under Division 49	subsection 49-70(2)
32	refusing an application for revocation	subsection 49-75(1)
33	revoking the approval of a * GST religious group	subsection 49-75(2)
34	deciding the date of effect of any approval, or any revocation of an approval, under Division 49	section 49-85
35	approving another day of effect	paragraph 51-75(1)(b)
36	revoking an approval of a day of effect	subsection 51-75(2)
37 - 41	(Repealed by No 74 of 2010 )
42	refusing an application for registration	section 54-5
43	deciding the date of effect of registration as a * GST branch	section 54-10
44	refusing to cancel the registration of a * GST branch	subsection 54-75(1)
45	cancelling the registration of a * GST branch	subsection 54-75(2)
46	deciding the date of effect of the cancellation of the registration of a * GST branch	section 54-80
47	cancelling the registration of an Australian resident agent	subsection 57-25(1)
48	determining that the * tax periods that apply to a resident agent are each individual month	subsection 57-35(1)
49	deciding the date of effect of a determination	subsection 57-35(2)
49A	cancelling the registration of a * representative of an * incapacitated entity	subsection 58-25(1)
49B	deciding to direct a * representative of an * incapacitated entity to give to the Commissioner a * GST return	paragraph 58-50(1)(b)
50	cancelling the registration of a * non-profit sub-entity	subsection 63-35(1)
51	refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply	paragraph 75-5(1A)(b)
52	refusing a request to allow an annual apportionment election to take effect from the start of another * tax period	paragraph 131-10(2)(b)
53	disallowing an annual apportionment election	subsection 131-20(3)
53A	refusing to make requested decision about excess GST	subsection 142-15(1)
54	(Repealed by No 118 of 2009)
55	refusing a request to allow an annual * tax period election to take effect from the start of another tax period	paragraph 151-10(2)(b)
56	refusing a request to be allowed to make an annual * tax period election on a specified day	subsection 151-20(3)
57	disallowing an annual * tax period election	subsection 151-25(3)
58	refusing a request to allow an election to pay * GST by instalments to take effect from the start of another * tax period	paragraph 162-15(2)(b)
59	refusing a request to be allowed to make an election on a specified day	subsection 162-25(3)
60	disallowing an election to pay * GST by instalments	subsection 162-30(3)
61	(Repealed by No 39 of 2012)
62	making a declaration to negate or reduce a GST disadvantage	subsection 165-45(3)
63	deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage	subsection 165-45(5)

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History

S 110-50(2) amended by No 39 of 2012, s 3 and Sch 1 item 260, by repealing table item 61, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. Table item 61 formerly read:

" 61

making a declaration that states:
(a) the amount that is (and has been at all times) a * net amount for a * tax period that ended before 1 July 2012; or
(b) the amount that is (and has been at all times) the amount of * GST on a * taxable importation, if the GST was payable before 1 July 2012

subsection 165-40(1) "

S 110-50(2) amended by No 34 of 2014, s 3 and Sch 2 item 15, by inserting table item 53A, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014.

S 110-50(2) amended by No 39 of 2012, s 3 and Sch 1 item 237, by substituting " making a declaration that states: (a) the amount that is (and has been at all times) a * net amount for a * tax period that ended before 1 July 2012; or (b) the amount that is (and has been at all times) the amount of * GST on a * taxable importation, if the GST was payable before 1 July 2012 " for " making a declaration to negate a GST benefit " in cell at table item 61, column headed " Decision " , effective 1 July 2012.

S 110-50(2) amended by No 39 of 2012, s 3 and Sch 1 item 209, by substituting " subsection 165-40(1) " for " section 165-40 " in cell at table item 61, column headed " Provision of GST Act under which decision is made " , effective 1 July 2012. For application provisions see note under s 8AAZLG(2) .

S 110-50(2) amended by No 74 of 2010 , s 3 and Sch 1 items 41 and 42, by substituting table items 23 and 24 for table items 23 to 28 and substituting table items 35 and 36 for table items 35 to 41, applicable to tax periods starting on or after 1 July 2010. Table items 23 to 28 and 35 to 41 formerly read:

23 ... refusing an application for approval ... section 48-5

24 ... refusing an application for approval or revocation ... subsection 48-70(1)

25 ... ... revoking an approval under Division 48 ... subsection 48-70(2)

26 ... refusing an application for revocation ... subsection 48-75(1)

27 ... revoking the approval of a * GST group ... subsection 48-75(2)

28 ... deciding the date of effect of any approval, or any revocation of an approval, under Division 48 ... section 48-85

35 ... refusing an application for approval ... section 51-5

36 ... disallowing an election to consolidate * GST returns relating to * GST joint ventures ... subsection 51-52(5)

37 ... refusing an application for approval or revocation ... subsection 51-70(1)

38 ... revoking an approval under Division 51 ... subsection 51-70(2)

39 ... refusing an application for revocation ... subsection 51-75(1)

40 ... revoking the approval of a * GST joint venture ... subsection 51-75(2)

41 ... deciding the date of effect of any approval, or any revocation of an approval, under Division 51 ... section 51-85

S 110-50(2) (table) amended by No 118 of 2009, s 3 and Sch 1 items 47 and 48, by inserting table items 49A and 49B and repealing table item 54, effective 4 December 2009. Table item 54 formerly read:

54 ... cancelling the registration of a * representative of an * incapacitated entity ... subsection 147-10(1)

S 110-50(2) (table) amended by No 97 of 2008 , s 3 and Sch 3 item 181, by substituting " registration " for " * registration " in table items 3 to 7, 42 to 47, 50 and 54, effective 3 October 2008.

110-50(3)
A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision .

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