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Section 247 - Excise Regulations 1925 - Review of decisions — Zoe

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Excise Regulations 1925

247Review of decisions

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#### 247 Review of decisions (1) This regulation applies to: (a) a decision of the CEO not to approve payment of drawback to a person in accordance with subregulation 78(1); and (b) a decision of the CEO, under subregulation 78A(4), refusing: (i) to exempt an owner from the application of paragraph 78A(1)(a); or (ii) to approve payment of drawback. (2) A person who is dissatisfied with a decision made in relation to the person may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.

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