(1) If the person is dissatisfied with the Commissioner's objection decision (including a decision under paragraph 14ZY(1A)(b) to make a different private ruling), the person may:
(a) if the decision is a reviewable objection decision--either:
(i) apply to the Tribunal for review of the decision; or
(ii) appeal to the Federal Court against the decision; or
(b) otherwise--appeal to the Federal Court against the decision.
(2) Treat a reference in subsection (1) to appealing to the Federal Court as being a reference to appealing to a designated court (within the meaning of the Australian Charities and Not-for-profits Commission Act 2012 ) if:
(a) the person may appeal to the designated court against an objection decision under that Act (the ACNC objection decision ); and
(b) the objection decision mentioned in subsection (1) (the taxation objection decision ) and the ACNC objection decision are related, or it would be efficient for the designated court to consider the decisions together.
Note: In the Australian Charities and Not-for-profits Commission Act 2012 , designated court means the Federal Court of Australia or a Supreme Court of a State or Territory that has jurisdiction in relation to matters arising under that Act.
(3) An appeal to the designated court against the taxation objection decision must be made together with the appeal against the ACNC objection decision as mentioned in section 170-30 of the Australian Charities and Not-for-profits Commission Act 2012 , if the designated court is not the Federal Court.