Commonwealth Consolidated Acts

CORONAVIRUS ECONOMIC RESPONSE PACKAGE (PAYMENTS AND BENEFITS) ACT 2020 - SECT 13

  (1)   An entity 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 the following decision s of the Commissioner under this Act :

  (a)   a decision that the entity is not entitled to a Coronavirus economic r esponse payment for a period;

  (b)   a decision that the entity is entitled to a Coronavirus economic response payment for a p eriod of a particular amount;

  (c)   a decision not to make a determination under subsection   9(4) (about liability of the entity for an overpayment) ;

  (d )   a decision under subsection   11(1) or (2) that the entity is jointly and se verally liable for an amount;

  (e )   a decision under subsection   11(1) or (2) that another entity is not jointly and severally liable for an amount ;

  (f)   a decision not to make a determination under subsection   14(3) (about exempting the entity from the record keeping req uirements) .