Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020
SECTION 12
REVIEW OF DECISIONS
12(1)
A person who is dissatisfied with a decision covered by subsection (2) may object against the decision, in the manner set out in Part IVC of the Taxation Administration Act 1953 .
12(2)
This subsection covers a decision of the Commissioner under this Act that the person:
(a) is not entitled to a cash flow boost for a period; or
(b) is entitled to a cash flow boost for a period of a particular amount.
12(3)
For the purposes of this section, treat the reference in paragraph 14ZW(1)(c) of the Taxation Administration Act 1953 to " notice of the taxation decision to which it relates has been served on the person " as instead being a reference to " the taxation decision to which it relates was made " .
A person who is dissatisfied with a decision covered by subsection (2) may object against the decision, in the manner set out in Part IVC of the Taxation Administration Act 1953 .
12(2)
This subsection covers a decision of the Commissioner under this Act that the person:
(a) is not entitled to a cash flow boost for a period; or
(b) is entitled to a cash flow boost for a period of a particular amount.
12(3)
For the purposes of this section, treat the reference in paragraph 14ZW(1)(c) of the Taxation Administration Act 1953 to " notice of the taxation decision to which it relates has been served on the person " as instead being a reference to " the taxation decision to which it relates was made " .
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