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INCOME TAX ASSESSMENT ACT 1936 - SECT 202F Review of decisions

INCOME TAX ASSESSMENT ACT 1936 - SECT 202F

Review of decisions

  (1)   Applications may be made to the Tribunal for review of the following decisions of the Commissioner:

  (a)   a decision refusing an application for the issue of a tax file number under section   202BA (including a decision that is to be taken to have been made by virtue of section   202BC);

  (b)   a decision to cancel a tax file number under section   202BE;

  (c)   a decision to give a notice under subsection   202CE(3);

  (d)   a decision to give a notice under subsection   202DF(3);

  (da)   a decision to give a notice under subsection   202DM(3);

  (db)   a decision to give a notice under subsection   202DR(4);

  (e)   a decision to give a notice under subsection   202EB(3);

  (fa)   a decision to give a notice under subsection   190 - 15(1) or (1A) of the Higher Education Support Act 2003 ;

  (fb)   a decision to give a notice under subsection   190 - 20(1) or (1A) of the Higher Education Support Act 2003 ;

  (fc)   a decision to give a notice under subsection   1061ZVJD(1) of the Social Security Act 1991 ;

  (fd)   a decision to give a notice under subsection   1061ZVJF(1) of the Social Security Act 1991 ;

  (fe)   a decision to give a notice under subsection   11D(1) of the Student Assistance Act 1973 ;

  (ff)   a decision to give a notice under subsection   11F(1) of the Student Assistance Act 1973 ;

  (fg)   a decision to give a notice under subsection   68(1) of the Australian Apprenticeship Support Loans Act 2014 ;

  (fh)   a decision to give a notice under subsection   70(1) of the Australian Apprenticeship Support Loans Act 2014 ;

  (g)   a decision stated by the regulations to be a reviewable decision for the purposes of this section.

  (2)   Where an application has been made to the Tribunal for review of a decision referred to in paragraph   (1)(a), the orders that may be made under subsection   41(2) of the Administrative Appeals Tribunal Act 1975 include an order that the Commissioner issue a tax file number to the applicant pending the determination of the application for review.

  (3)   A tax file number issued in accordance with an order referred to in subsection   (2) ceases to have effect when the application is finally disposed of.

  (4)   When a tax file number ceases to have effect under subsection   (3), this Part   (other than this section) applies as if the number had been cancelled.

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