Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 128P

                   If an applicant for a certificate under this Division is dissatisfied with a decision of the Commissioner:

                     (a)  in any case--to refuse to issue the certificate; or

                     (b)  in the case of a certificate under section 128AB--to specify a particular amount in the certificate;

the applicant may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .