Document ID: chunk:federal_register_of_legislation:C2008A00151:clause:1_20p
Version: federal_register_of_legislation:C2008A00151
Segment Type: clause
Provision Reference: sch 1 cl 20P
Character Range: 33055–33811

20P  Review of Commissioner's notices and decisions

  A person who is dissatisfied with a notice given, or a decision made, by the Commissioner in the administration of Division 2, 4 or 5 of this Part may object against the notice or decision in the manner set out in Part IVC of the Taxation Administration Act 1953.

Example: Decisions made by the Commissioner in the administration of Divisions 4 and 5 include:

(a) decisions that the conditions exist for him or her to make a payment under section 20H, revoke (under section 20J) a notice given under section 20C or make a refund under section 20K; and

(b) refusal of an application mentioned in section 20H; and

(c) decisions about recovery under section 20L of an overpayment under section 20H.