Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 20

PART V-OBJECTIONS, REVIEWS AND APPEALS

20. In this Part-

''prescribed decision'' means a decision by the Commissioner-

   (a)  to refuse to issue a certificate of exemption;

   (b)  to revoke a certificate of exemption;

   (c)  specifying a day in a certificate of exemption as the day of
        commencement or expiry of the certificate;

   (d)  in relation to an application made in accordance with section 13 for a
        refund of an amount of tax; or

   (e)  in relation to an application made in accordance with section 14 for a
        payment under that section;

''Supreme Court'' means-

   (a)  the Supreme Court of a State; or

   (b)  the Supreme Court of the Australian Capital Territory or the Supreme
        Court of the Northern Territory, being a court having jurisdiction in
        the matter concerned.