Part 4
Interest, relief, penalties and offences, rights of objection, and rights to challenge
Dispute procedures and rights to challenge:
Rights to challenge and challenge procedures
176AChallenge to decision relating to listing of entity as charity
An entity may challenge a decision by the Commissioner under sections 27C to 27E to refuse to list, or to remove the listing of, the entity as a charity, or the date or dates for which a listing applies or ceases to apply, on the ground that the decision—
- is not fair and reasonable; or
- is erroneous.
Notes
- Section 176A: inserted, on , by section 24 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).