INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-42 - PERSONAL SERVICES INCOME  

Division 87 - Personal services businesses  

Subdivision 87-B - Personal services business determinations  

SECTION 87-85   87-85   Review of decisions  


A person who is dissatisfied with;


(a) a decision of the Commissioner to make, vary or revoke a *personal services business determination; or


(b) the Commissioner's refusal of an application for a personal services business determination or for a variation of a personal services business determination;

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


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