Document ID: chunk:federal_register_of_legislation:F2024L00964:reg:53
Version: federal_register_of_legislation:F2024L00964
Segment Type: reg
Provision Reference: reg 53
Character Range: 101258–102172

53  Review of decisions—prescribed decisions
  For the purposes of section 106A of the Act, a person dissatisfied with any of the following decisions under this instrument may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953:
 (a) a decision under section 13 whether a transaction is a non‑arm's length transaction;
 (b) a decision to substitute an estimate under subsection 14(5);
 (c) a decision under subsection 27(1) (about comparable uncontrolled prices) that the Commissioner is not satisfied of a matter mentioned in paragraph 27(1)(a), (b) or (c);
 (d) a decision under subsection 27(4) to make a particular adjustment, or not to make an adjustment, to the price obtained for a transaction;
 (e) a determination of the RPM price under section 29;
 (f) a determination under subsection 31(5) or 51(5) of the market value of project liquid or project electricity.