Review of decisions by ACAT

In force

(1)

This section applies to a determination by the commissioner of an objection to a decision mentioned in section 38, other than a decision mentioned in section 38 (i).

(2)

The determination is prescribed for the Taxation Administration Act, section 107A (Meaning of reviewable decision etc—div 10.2).

Note Applications for review by the ACAT may be made in relation to a determination by the commissioner of a decision on an objection to an assessment.

This Act’s bill:Explanatory statement Second reading speech

Research tools for this sectionSubscription

Cited by Analyse Interrogate History Equivalents

The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.

39 Review of decisions by ACAT