Document ID: chunk:federal_register_of_legislation:C2004A00789:clause:3_273jb
Version: federal_register_of_legislation:C2004A00789
Segment Type: clause
Provision Reference: sch 3 cl 273JB
Character Range: 84332–85505

273JB  Review of decisions relating to diesel fuel rebate

 (1) A person who is dissatisfied with a decision that applies to the person may object against the decision, in the manner set out in Part IVC of the Taxation Administration Act 1953, if the decision is one of the following:
 (a) a decision of the Commissioner under section 164 refusing to pay a rebate;
 (b) a decision of the Commissioner under subsection 164(1G) that the Commissioner is satisfied of the matter referred to in that subsection;
 (c) a decision by the Commissioner not to amend an assessment when subparagraph 164AD(3)(a)(i) applies (in the case where an applicant has notified a taxation officer doing duty in relation to diesel fuel rebate of an error, or errors, in accordance with paragraph 164AB(1)(a));
 (d) a decision of the Commissioner under section 164AD to amend the assessment of a person's rebate entitlement (other than such a decision that is made in conjunction with the issuing by the Commissioner of a notice under section 164AA in respect of that rebate entitlement).

 (2) In subsection (1), decision has the same meaning as in the Administrative Appeals Tribunal Act 1975.