Commonwealth Numbered Regulations

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 2019 (F2019L00417) - REG 33.15.09

                   An entity that is dissatisfied with a decision of the Commissioner to:

                     (a)  refuse an application by the entity under section 33-15.03; or

                     (b)  require the entity to provide a bank guarantee under section 33-15.04; or

                     (c)  revoke an approval of the entity under section 33-15.08;

may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .