62Reviewable GST decisions

62 Reviewable GST decisions

(1) If you are dissatisfied with a reviewable GST decision relating to you, you may object against the decision in the manner set out in Part IVC.

Note: Subsection (2) lists reviewable GST decisions under the GST Act and subsection (3) lists reviewable GST decisions under this Part.

(2) Each of the following decisions is a reviewable GST decision under the GST Act:

<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.6pt; border-top:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Table" style="page-break-after:avoid"><span style="font-family:'Times New Roman', serif; font-weight:bold">Reviewable GST decisions under GST Act</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="page-break-after:avoid"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item</span></p></td><td style="width:213.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="page-break-after:avoid"><span style="font-family:'Times New Roman', serif; font-weight:bold">Decision</span></p></td><td style="width:88.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="page-break-after:avoid"><span style="font-family:'Times New Roman', serif; font-weight:bold">Provision of GST Act under which decision is made</span></p></td></tr></thead><tbody><tr><td style="width:20.5pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:213.2pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">refusing to register you</span></p></td><td style="width:88.6pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 25</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">5(1)</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt dotted #000000; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:213.2pt; border-top:0.75pt dotted #000000; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">registering you</span></p></td><td style="width:88.6pt; border-top:0.75pt dotted #000000; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 25</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">5(2)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">deciding the date of effect of your registration</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">section 25</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">10</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">refusing to cancel your registration</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 25</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">55(1)</span></p></td></tr><tr><td style="width:20.5pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">5</span></p></td><td style="width:213.2pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">cancelling your registration</span></p></td><td style="width:88.6pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 25</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">55(2)</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">6</span></p></td><td style="width:213.2pt; border-top:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">deciding the date on which the cancellation of your registration takes effect</span></p></td><td style="width:88.6pt; border-top:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">section 25</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">60</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">7</span></p></td><td style="width:213.2pt; border-top:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">determining that the tax periods that apply to you are each individual calendar month</span></p></td><td style="width:88.6pt; border-top:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 27</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">15(1)</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">8</span></p></td><td style="width:213.2pt; border-top:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">deciding the date of effect of a determination</span></p></td><td style="width:88.6pt; border-top:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 27</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">15(2)</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">9</span></p></td><td style="width:213.2pt; border-top:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">refusing to revoke a determination under section 27</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">10</span></p></td><td style="width:88.6pt; border-top:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 27</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">25(1)</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt dotted #000000; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">10</span></p></td><td style="width:213.2pt; border-top:0.75pt dotted #000000; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">deciding the date of effect of a revocation</span></p></td><td style="width:88.6pt; border-top:0.75pt dotted #000000; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 27</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">25(2)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">11</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">determining that a specified period is a tax period that applies to you</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">section 27</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">30</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">12</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">refusing a request for a determination</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">section 27</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">37</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">13</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">revoking a determination under section 27</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">37</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 27</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">38(1)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">14</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">deciding the date of a revocation</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 27</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">38(2)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">15</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">refusing to permit you to account on a cash basis</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 29</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">45(1)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">16</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">deciding the date of effect of your permission to account on a cash basis</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 29</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">45(2)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">17</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">revoking your permission to account on a cash basis</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 29</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">50(3)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">18</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">deciding the date of effect of the revocation of your permission to account on a cash basis</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 29</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">50(4)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">19</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">refusing an application for approval</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">section 48</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">5</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">20</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">refusing an application for approval or revocation</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 48</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">70(1)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">21</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">revoking an approval under Division 410</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 48</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">70(2)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">22</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">refusing an application for revocation</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 48</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">75(1)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">23</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">revoking the approval of a GST group</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 48</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">75(2)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">24</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">deciding the date of effect of any approval, or any revocation of an approval, under Division 410</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">section 48</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">85</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">25</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">refusing an application for approval</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">section 51</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">5</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">26</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">refusing an application for approval or revocation</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 51</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">70(1)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">27</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">revoking an approval under Division 411</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 51</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">70(2)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">28</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">refusing an application for revocation</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 51</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">75(1)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">29</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">revoking the approval of a GST joint venture</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 51</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">75(2)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">30</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">deciding the date of effect of any approval, or any revocation of an approval, under Division 411</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">section 51</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">85</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">31</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">cancelling the registration of an Australian resident agent</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 57</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">25(1)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">32</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">cancelling the registration of a representative of an incapacitated entity</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 147</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">10(1)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">33</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">refusing an application for registration</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">section 54</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">5</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">34</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">deciding the date of effect of registration as a GST branch</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">section 54</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">10</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">35</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">refusing to cancel the registration of a GST branch</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 54</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">75(1)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">36</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">cancelling the registration of a GST branch</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 54</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">75(2)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">37</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">deciding the date of effect of the cancellation of the registration of a GST branch</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">section 54</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">80</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">38</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">making a declaration to negate a GST benefit</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">section 165</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">40</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">39</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">making a declaration to negate or reduce a GST disadvantage</span></p></td><td style="width:88.6pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 165</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">45(3)</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">40</span></p></td><td style="width:213.2pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage</span></p></td><td style="width:88.6pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span style="font-family:'Times New Roman', serif">subsection 165</span><span style="font-family:'Times New Roman', serif">‑</span><span style="font-family:'Times New Roman', serif">45(5)</span></p></td></tr></tbody></table>