54Notice to be served if Registrar refuses application

54 Notice to be served if Registrar refuses application

(1) If the Registrar refuses to make a determination under section 52 or 53, the Registrar must serve written notice of the decision on the person who made the application. (2) The notice must include, or be accompanied by, a statement to the effect: (a) that the person may, subject to the Registration and Collection Act, object to the particulars of the assessment in relation to which the person sought to make the application; and (b) that if the person is aggrieved by the decision on the objection, he or she may, subject to that Act, apply to the SSAT for review of the decision.