Commonwealth Consolidated Acts Commonwealth Consolidated ActsAn applicant under section 1061ZZFJ or 1061ZZFK may apply to the ART for review of:
(a) a decision of the Commissioner of Taxation on the application referred to in section 1061ZZFJ; or
(b) a decision by the Commissioner refusing to amend an assessment after receiving the application referred to in section 1061ZZFK.