South Australian Consolidated Acts

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TAXATION ADMINISTRATION ACT 1996 - SECT 21

21—Commissioner may refuse to determine application until information etc provided

        (1)         If the Commissioner has, under Division 2 of Part 9, made any requirements of an applicant for a refund for the purposes of determining the application, the Commissioner may refuse to determine the application until the applicant complies with the requirements.

        (2)         A refusal under subsection (1) is a non-reviewable decision.



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