Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 11A - Dividends, interest and royalties paid to non-residents and to certain other persons  

Subdivision A - General  

SECTION 128P  

128P   OBJECTIONS  


If an applicant for a certificate under this Division is dissatisfied with a decision of the Commissioner:


(a) in any case - to refuse to issue the certificate; or


(b) in the case of a certificate under section 128AB - to specify a particular amount in the certificate;

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


 

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