Document ID: chunk:federal_register_of_legislation:C2025C00014:section:177f:p7
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 177F (pt 7/7)
Character Range: 1656731–1657568

if the taxpayer considers that the Commissioner ought to make the determination under subsection (3) because the Commissioner has made a DPT assessment in respect of a taxpayer in relation to a scheme to which this Part applies.
 (5B) Despite subsection (5), the request may be posted to or lodged with the Commissioner only after the end of the period of review (within the meaning of section 145‑15 in Schedule 1 to the Taxation Administration Act 1953) for the DPT assessment.
 (6) The Commissioner shall consider the request and serve on the taxpayer, by post or otherwise, a written notice of the Commissioner's decision on the request.
 (7) If the taxpayer is dissatisfied with the Commissioner's decision on the request, the taxpayer may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953.