Document ID: chunk:federal_register_of_legislation:C2021C00328:section:13
Version: federal_register_of_legislation:C2021C00328
Segment Type: section
Provision Reference: s 13
Character Range: 15202–16224

13  Review of the Commissioner's decision
 (1) An entity who is dissatisfied with a decision covered by subsection (2) may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.
 (2) This subsection covers the following decisions of the Commissioner under this Act:
 (a) a decision that the entity is not entitled to a Coronavirus economic response payment for a period;
 (b) a decision that the entity is entitled to a Coronavirus economic response payment for a period of a particular amount;
 (c) a decision not to make a determination under subsection 9(4) (about liability of the entity for an overpayment);
 (d) a decision under subsection 11(1) or (2) that the entity is jointly and severally liable for an amount;
 (e) a decision under subsection 11(1) or (2) that another entity is not jointly and severally liable for an amount;
 (f) a decision not to make a determination under subsection 14(3) (about exempting the entity from the record keeping requirements).