TAXATION ADMINISTRATION ACT 1953

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

Note: See section 3AA .

Chapter 3 - Collection, recovery and administration of other taxes  

PART 3-10 - INDIRECT TAXES  

Division 110 - Goods and services tax  

Subdivision 110-F - Review of GST decisions  

SECTION 110-50   REVIEWABLE GST DECISIONS  

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.

110-50(2)  


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)

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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