107A
CurrentMeaning of reviewable decision etc—div 10.2
Part 10Objections and reviews
Division 10.2Notification and review of decisions
107A Meaning of reviewable decision etc—div 10.2
(1)
For this division, a reviewable decision is a determination by the commissioner of an objection by the taxpayer to—
(a)
an assessment; or
(b)
a decision mentioned in schedule 1, section 1.2; or
(c)
a decision under a tax law that is prescribed under the law for this section.
(2)
For the ACT Civil and Administrative Tribunal Act 2008, section 9 (Applications under authorising laws), the tax laws are taken to be a single authorising law.
This Act’s bill:Explanatory statementSecond reading speech
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