Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 20 - Other matters  

Subdivision 20-D - Review of decisions  

SECTION 20-80   20-80   REVIEWABLE DECISIONS  


A person who is dissatisfied with any of the following decisions of the Commissioner may object against the decision in the manner set out in Part IVC .


Reviewable decisions
Item Description
  1A Decision not to grant an exemption under subsection 12-319(1) from withholding obligations in relation to sections 12-315 and 12-317
  1 Decision not to give a certificate under subsection 12-335(1) exempting an entity from notifying the Commissioner about a natural resource payment
  5 Decision to revoke a certificate under subsection 12-335(3)
10 Decision to vary a certificate under subsection 12-335(3)
14 Decision under subsection 14-220(1) not to issue a certificate on application under subsection 14-220(2)
15 Decision under subsection 14-220(1) to issue a certificate
16 Decision under subsection 14-235(2) not to vary an amount on application under subsection 14-235(3)
17 Decision under subsection 14-235(2) to vary an amount
20 (Repealed by No 91 of 2000)
25 Refusal to determine under subsection 16-110(1) that a large withholder is a *medium withholder or a *small withholder for a particular month or particular months
30 Refusal to determine under subsection 16-110(1) that a medium withholder is a small withholder for a particular month or particular months
35 Decision to revoke a determination made under subsection 16-110(1)
40 Decision to vary a determination made under subsection 16-110(1) for a particular month or particular months
45 Determination under subsection 16-115(1) that a small withholder is a medium withholder or a large withholder for a particular month or particular months
50 Determination under subsection 16-115(1) that a medium withholder is a large withholder
55 Decision not to revoke a determination made under subsection 16-115(1)
60 Decision not to vary a determination made under subsection 16-115(1) for a particular month or particular months
62 Decision under section 16-147 not to register an entity that has applied to be registered
63 Decision under section 16-148 to cancel a registration (including making a determination under subsection 16-148(5) )
65 Decision not to refund an amount under section 18-70
70 Decision not to refund an amount under section 18-80

Note:

Division 298 also provides review rights about remission of administrative penalties.


 

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