Debits Tax Administration Act 1982
25BReference to Tribunal or Court
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25B Reference to Tribunal or Court
(1) Where an objector duly lodges, or is to be treated as having duly lodged, a request under section 23, the Commissioner shall comply with the request. (2) The referral of a decision on an objection to the Tribunal shall, for the purposes of the Administrative Appeals Tribunal Act 1975, be deemed to constitute the making by the objector of an application to the Tribunal for review of the decision. (3) The referral of a decision on an objection to the Federal Court constitutes the instituting by the objector concerned of an appeal against the decision.