Australian Capital Territory Numbered Acts

TAXATION (ADMINISTRATION) (AMENDMENT) (NO. 67 OF 1994) - SECT 8

8. Section 91 of the Principal Act is amended—

    (a)     by omitting subsection (1) and substituting the following subsection:

“(1) Application may be made to the Tribunal for a review of a decision by the Commissioner—

        (a)     under subsection 12B (3) refusing to vary the period in relation to which, or the time within which, a person is to lodge a return;

        (b)     under subsection 12B (3) varying the period in relation to which, or the time within which, a person is to lodge a return other than in accordance with the application for variation;

        (c)     under subsection 12B (5) revoking a notice;

        (d)     under subsection 77 (2) that a person is not a member of a group;

        (e)     under subsection 77 (5) revoking a determination;

        (f)     under subsection 89 (3) disallowing an objection wholly or partly;

        (g)     under subsection 90 (3) refusing an application;

        (h)     under paragraph 95C (1) (a) that a person has charged to, or recovered from, or will charge to, or recover from, another person an amount paid in respect of the whole or any part of a revenue amount; or

        (j)     under paragraph 95C (1) (b) that a person has not repaid an amount charged to, or recovered from, another person.”; and

    (b)     by inserting in subsection (2) “12B (3) or (5),” after “subsection”.