EXCISE REGULATIONS 1925 [ REPEALED]

PART XXII - MISCELLANEOUS  

REGULATION 247   REVIEW OF DECISIONS  

247(1)  
This regulation applies to:


(a) a decision of the CEO not to approve payment of drawback to a person in accordance with subregulation 78(1) ; and


(b) a decision of the CEO, under subregulation 78A(4) , refusing:


(i) to exempt an owner from the application of paragraph 78A(1) (a); or

(ii) to approve payment of drawback.

247(2)  
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 .




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