s 68

Notice of decision

In force

(1)

The commissioner must give written notice to the objector of the commissioner’s decision on the objection.

(2)

If the objection is allowed in part or disallowed, the notice must state the following—

(a)

the decision;

(b)

the reasons for the decision;

(c)

that the taxpayer has a right to—

(i)

appeal to the Supreme Court; or

(ii)

apply, as provided under the QCAT Act, to QCAT for a review of the commissioner’s decision;

(d)

how, and the period within which, the taxpayer may appeal or apply for the review.

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