Commonwealth Consolidated Regulations

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 1999 - REG 33.15.05

Decision on application--notice and date of effect

             (1)  If the Commissioner approves an entity's application, the Commissioner must give to the entity written notice of the approval.

             (2)  The approval takes effect on the day specified in the approval.

             (3)  If the Commissioner refuses an entity's application, the Commissioner must give to the entity written notice of the refusal.

             (4)  The notice must:

                     (a)  state the reasons for the refusal; and

                     (b)  state that the entity has a right under regulation 33-15.09 to object against the decision.



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