Coronavirus Economic Response Package (Payments and Benefits) Act 2020

SECTION 13   REVIEW OF THE COMMISSIONER ' S DECISION  

13(1)  
An entity 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 .

13(2)  
This subsection covers the following decisions of the Commissioner under this Act:


(a) a decision that the entity is not entitled to a Coronavirus economic response payment for a period;


(b) a decision that the entity is entitled to a Coronavirus economic response payment for a period of a particular amount;


(c) a decision not to make a determination under subsection 9(4) (about liability of the entity for an overpayment);


(d) a decision under subsection 11(1) or (2) that the entity is jointly and severally liable for an amount;


(e) a decision under subsection 11(1) or (2) that another entity is not jointly and severally liable for an amount;


(f) a decision not to make a determination under subsection 14(3) (about exempting the entity from the record keeping requirements).


 

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