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: ```html <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> ``` (3) Each of the following decisions is a reviewable GST decision under this Part: ```html <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 this Part</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 this Part under which decision is made</span></p></td></tr></thead><tbody><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">1</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 an assessment</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 22</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">2</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 an assessment where there is a trustee of a deceased estate</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 32(4)</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">3</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">refusing to any extent to remit an amount of penalty (other than penalty under section 40 for unpaid GST), but only if the amount of penalty payable after the refusal is more than $200</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 48(1)</span></p></td></tr></tbody></table> ``` > Note: In cases where there is an unadministered deceased estate, certain persons may object against an assessment made in relation to the deceased person: see subsection 33(3).