Document ID: chunk:federal_register_of_legislation:C2020C00204:clause:1_1:p2
Version: federal_register_of_legislation:C2020C00204
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 2/2)
Character Range: 23967–25856

in the direction for the purposes of subsection 384‑15(2).
 (3) The request must set out the reasons for making the request.
 (4) The Commissioner must decide:
 (a) to vary the direction in accordance with the request; or
 (b) to vary the direction otherwise than in accordance with the request; or
 (c) to refuse to vary the direction.
 (5) If the Commissioner does not make a decision on the request before the end of 28 days after the day the Commissioner received the request, the Commissioner is taken, at the end of that period, to have decided to refuse the request.
 (6) If the Commissioner makes a decision on the request before the end of the period referred to in subsection (5), the Commissioner must:
 (a) notify you of the Commissioner's decision; and
 (b) if the decision is to vary the direction (whether or not in accordance with the request)—give you a copy of the varied direction; and
 (c) if the decision is to refuse to vary the direction, or to vary the direction otherwise than in accordance with the request—give you written reasons for the decision.
 (7) If you make a request under this section, then, for the purposes of subsection 384‑15(3), the period specified in the direction for the purposes of subsection 384‑15(2) is taken to be extended by 1 day for each day in the period:
 (a) beginning at the start of the day the Commissioner receives the request; and
 (b) ending at the end of the day that the Commissioner notifies you that a decision has been made on the request.

384‑40  Taxation objection
  If you are dissatisfied with:
 (a) a decision of the Commissioner to give an education direction, or to vary one otherwise than in accordance with a request under section 384‑35; or
 (b) a decision of the Commissioner under section 384‑35 to refuse to vary an education direction;
you may object against the decision in the manner set out in Part IVC.