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A NEW TAX SYSTEM (BONUSES FOR OLDER AUSTRALIANS) ACT 1999 - SECT 49
ATO client may initiate review under the Taxation Administration
Act - (1)
- If an ATO client is dissatisfied with:
- (a)
- a determination of the Commissioner under section 43 or 44; or
- (b)
- a decision of the Commissioner under section 47 or 48 to vary a
determination of the Commissioner under section 43;
the client may object against it in the manner set out in Part IVC of the
Taxation Administration Act 1953 .
- (2)
- However, the client must lodge an objection with the Commissioner no later
than 13 weeks after notice of the determination or of the variation was given
to the client.
- (3)
- Subsection (2) has effect despite anything in Part IVC of the Taxation
Administration Act 1953 .
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