Commonwealth Consolidated Acts

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BOOSTING CASH FLOW FOR EMPLOYERS (CORONAVIRUS ECONOMIC RESPONSE PACKAGE) ACT 2020 - SECT 12

Review of decisions

  (1)   A person who is dissatisfied with a decision covered by subsection   ( 2) may object against the decision, in the manner set out in Part   IVC of the Taxation Administration Act 1953 .

  (2)   This subsection covers a decision of the Commissioner under this Act that the person :

  (a)   is not entitled to a cash flow boost for a period; or

  (b)   is entitled to a cash flow boost for a period of a particular amount .

  (3)   For the purposes of this section, treat the reference in paragraph   14ZW(1)(c) of the Taxation Administration Act 1953 to " notice of the taxation decision to which it relates has been served on the person" as instead being a reference to " the taxation decision to which it relates w as made" .

 



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