Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 149F
Later registration
149F Later registration
(1) If the commissioner refuses the application, the commissioner may state in
the notice of the decision a later date when the commissioner will reconsider
the application on the facts and circumstances known at the later date.
(2)
If at the later date the commissioner is satisfied the institution is entitled
to be registered, the commissioner must approve the application and register
the institution.
(3) The date of registration must be the date that the
institution would have been registered had the commissioner approved the
application in the first instance.
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