Reviewable GST decisions
110-50 Reviewable GST decisions
You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is:
a *reviewable GST decision relating to you; or
a *reviewable GST transitional decision relating to you.
Each of the following decisions is a reviewable GST decision:
Reviewable GST decisions under GST Act | ||
|---|---|---|
Item | Decision | Provision of GST Act under which decision is made |
1 | refusing to register you | subsection 25‑5(1) |
2 | registering you | subsection 25‑5(2) |
3 | deciding the date of effect of your registration | section 25‑10 |
4 | refusing to cancel your registration | subsection 25‑55(1) |
5 | cancelling your registration | subsection 25‑55(2) |
6 | refusing to cancel your registration | section 25‑57 |
7 | deciding the date on which the cancellation of your registration takes effect | section 25‑60 |
8 | determining that the *tax periods that apply to you are each individual month | subsection 27‑15(1) |
9 | deciding the date of effect of a determination | subsection 27‑15(2) |
10 | refusing to revoke your election under section 27‑10 | subsection 27‑22(1) |
11 | deciding the date of effect of a revocation | subsection 27‑22(3) |
12 | refusing to revoke a determination under section 27‑15 | subsection 27‑25(1) |
13 | deciding the date of effect of a revocation | subsection 27‑25(2) |
14 | determining that a specified period is a *tax period that applies to you | section 27‑30 |
15 | refusing a request for a determination | section 27‑37 |
16 | revoking a determination under section 27‑37 | subsection 27‑38(1) |
17 | deciding the date of a revocation | subsection 27‑38(2) |
18 | refusing to permit you to account on a cash basis | subsection 29‑45(1) |
19 | deciding the date of effect of your permission to account on a cash basis | subsection 29‑45(2) |
20 | revoking your permission to account on a cash basis | subsection 29‑50(3) |
21 | deciding the date of effect of the revocation of your permission to account on a cash basis | subsection 29‑50(4) |
22 | refusing an application for a decision that an event is a *fund‑raising event | paragraph 40‑165(1)(c) |
23 | approving another day of effect | paragraph 48‑71(1)(b) |
24 | revoking an approval of a day of effect | subsection 48‑71(2) |
29 | refusing an application for approval | section 49‑5 |
30 | refusing an application for approval or revocation | subsection 49‑70(1) |
31 | revoking an approval under Division 49 | subsection 49‑70(2) |
32 | refusing an application for revocation | subsection 49‑75(1) |
33 | revoking the approval of a *GST religious group | subsection 49‑75(2) |
34 | deciding the date of effect of any approval, or any revocation of an approval, under Division 49 | section 49‑85 |
35 | approving another day of effect | paragraph 51‑75(1)(b) |
36 | revoking an approval of a day of effect | subsection 51‑75(2) |
42 | refusing an application for registration | section 54‑5 |
43 | deciding the date of effect of registration as a *GST branch | section 54‑10 |
44 | refusing to cancel the registration of a *GST branch | subsection 54‑75(1) |
45 | cancelling the registration of a *GST branch | subsection 54‑75(2) |
46 | deciding the date of effect of the cancellation of the registration of a *GST branch | section 54‑80 |
47 | cancelling the registration of an Australian resident agent | subsection 57‑25(1) |
48 | determining that the *tax periods that apply to a resident agent are each individual month | subsection 57‑35(1) |
49 | deciding the date of effect of a determination | subsection 57‑35(2) |
49A | cancelling the registration of a *representative of an *incapacitated entity | subsection 58‑25(1) |
49B | deciding to direct a *representative of an *incapacitated entity to give to the Commissioner a *GST return | paragraph 58‑50(1)(b) |
50 | cancelling the registration of a *non‑profit sub‑entity | subsection 63‑35(1) |
51 | refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply | paragraph 75‑5(1A)(b) |
52 | refusing a request to allow an annual apportionment election to take effect from the start of another *tax period | paragraph 131‑10(2)(b) |
53 | disallowing an annual apportionment election | subsection 131‑20(3) |
53A | refusing to make requested decision about excess GST | subsection 142‑15(1) |
55 | refusing a request to allow an annual *tax period election to take effect from the start of another tax period | paragraph 151‑10(2)(b) |
56 | refusing a request to be allowed to make an annual *tax period election on a specified day | subsection 151‑20(3) |
57 | disallowing an annual *tax period election | subsection 151‑25(3) |
58 | refusing a request to allow an election to pay *GST by instalments to take effect from the start of another *tax period | paragraph 162‑15(2)(b) |
59 | refusing a request to be allowed to make an election on a specified day | subsection 162‑25(3) |
60 | disallowing an election to pay *GST by instalments | subsection 162‑30(3) |
62 | making a declaration to negate or reduce a GST disadvantage | subsection 165‑45(3) |
63 | deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage | subsection 165‑45(5) |
A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision.
This Act’s bill:Second reading speech
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