A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 2 - The basic rules  

Part 2-7 - Returns, payments and refunds  

Division 33 - Payments of GST  

SECTION 33-15.09   33-15.09   Review of decisions  
An entity that is dissatisfied with a decision of the Commissioner to:

(a) refuse an application by the entity under section 33-15.03 ; or

(b) require the entity to provide a bank guarantee under section 33-15.04 ; or

(c) revoke an approval of the entity under section 33-15.08 ;

may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .

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