Document ID: chunk:federal_register_of_legislation:C2017A00132:clause:1_12:p5
Version: federal_register_of_legislation:C2017A00132
Segment Type: clause
Provision Reference: sch 1 cl 12 (pt 5/5)
Character Range: 26018–27611

at the end of the day, any of the following remains unpaid:
 (i) the assessed first home super saver tax;
 (ii) general interest charge on any of the assessed first home super saver tax.
Note: The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953.

Subdivision 313‑F—Review of decisions

Guide to Subdivision 313‑F

313‑80  What this Subdivision is about
      You may object against particular decisions made under this Division.

Table of sections

Operative provisions
313‑85 Review rights for decisions made under this Division

Operative provisions

313‑85  Review rights for decisions made under this Division
 (1) If:
 (a) you requested the Commissioner to allow a longer period under:
 (i) subsection 313‑35(2) (for entering into a contract to purchase or construct a *residential premises); or
 (ii) subsection 313‑40(2) or 313‑50(3) (for notifying the Commissioner of matters); and
 (b) you are dissatisfied with:
 (i) a decision under that subsection allowing a longer period; or
 (ii) a decision the Commissioner makes not to allow a longer period;
you may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.
 (2) To avoid doubt, for the purposes of paragraph (e) of Schedule 1 to the Administrative Decisions (Judicial Review) Act 1977, the making of a decision under a subsection mentioned in paragraph (1)(a) of this section is a decision forming part of the process of making an assessment of tax, and making a calculation of charge, under this Act.

Taxation Administration Act 1953