A New Tax System (Bonuses for Older Australians) Act 1999 (REPEALED)

Part 4 - ATO clients who qualify for bonus payment  

Division 6 - Review of determinations  

49   ATO client may initiate review under the Taxation Administration Act  

(1)    
If an ATO client is dissatisfied with:


(a) a determination of the Commissioner under section 43 or 44 ; or


(b) a decision of the Commissioner under section 47 or 48 to vary a determination of the Commissioner under section 43 ;

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


(2)    
However, the client must lodge an objection with the Commissioner no later than 13 weeks after notice of the determination or of the variation was given to the client.

(3)    
Subsection (2) has effect despite anything in Part IVC of the Taxation Administration Act 1953 .


 

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