20Interpretation

20 Interpretation

In this Part:

Federal Court means the Federal Court of Australia.

objector means a person who has duly lodged, or is to be treated as having duly lodged, under section 22 an objection against a prescribed decision or an assessment.

prescribed decision means a decision by the Commissioner:

(a) to refuse to issue a certificate of exemption;
(b) to revoke a certificate of exemption;
(c) specifying a day in a certificate of exemption as the day of commencement or expiry of the certificate;
(d) in relation to an application made in accordance with section 13 for a refund of an amount of tax; or
(e) in relation to an application made in accordance with section 14 for a payment under that section.