110‑50 Reviewable GST decisions110‑50 Reviewable GST decisions

110‑50 Reviewable GST decisions

(1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is: (a) a *reviewable GST decision relating to you; or (b) a *reviewable GST transitional decision relating to you.

Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.

(2) Each of the following decisions is a reviewable GST decision:

<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:341.2pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Reviewable GST decisions under GST Act</span></p></td></tr><tr><td style="width:27.8pt; 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="Tabletext"><span style="font-weight:bold">Item</span></p></td><td style="width:205.95pt; 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="Tabletext"><span style="font-weight:bold">Decision</span></p></td><td style="width:86.15pt; 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="Tabletext"><span style="font-weight:bold">Provision of GST Act under which decision is made</span></p></td></tr></thead><tbody><tr><td style="width:27.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:205.95pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing to register you</span></p></td><td style="width:86.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>25</span><span>‑</span><span>5(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>registering you</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>25</span><span>‑</span><span>5(2)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>deciding the date of effect of your </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registration</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>25</span><span>‑</span><span>10</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing to cancel your </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registration</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>25</span><span>‑</span><span>55(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>cancelling your </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registration</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>25</span><span>‑</span><span>55(2)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing to cancel your </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registration</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>25</span><span>‑</span><span>57</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>deciding the date on which the cancellation of your </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registration takes effect</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>25</span><span>‑</span><span>60</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>8</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>determining that the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>tax periods that apply to you are each individual month</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>27</span><span>‑</span><span>15(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>9</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>deciding the date of effect of a determination</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>27</span><span>‑</span><span>15(2)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>10</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing to revoke your election under section</span><span> </span><span>27</span><span>‑</span><span>10</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>27</span><span>‑</span><span>22(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>11</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>deciding the date of effect of a revocation</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>27</span><span>‑</span><span>22(3)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>12</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing to revoke a determination under section</span><span> </span><span>27</span><span>‑</span><span>15</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>27</span><span>‑</span><span>25(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>13</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>deciding the date of effect of a revocation</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>27</span><span>‑</span><span>25(2)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>14</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>determining that a specified period is a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>tax period that applies to you</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>27</span><span>‑</span><span>30</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>15</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing a request for a determination</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>27</span><span>‑</span><span>37</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>16</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>revoking a determination under section</span><span> </span><span>27</span><span>‑</span><span>37</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>27</span><span>‑</span><span>38(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>17</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>deciding the date of a revocation</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>27</span><span>‑</span><span>38(2)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>18</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing to permit you to account on a cash basis</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>29</span><span>‑</span><span>45(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>19</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>deciding the date of effect of your permission to account on a cash basis</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>29</span><span>‑</span><span>45(2)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>20</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>revoking your permission to account on a cash basis</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>29</span><span>‑</span><span>50(3)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>21</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>deciding the date of effect of the revocation of your permission to account on a cash basis</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>29</span><span>‑</span><span>50(4)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>22</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing an application for a decision that an event is a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>fund</span><span>‑</span><span>raising event</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>paragraph</span><span> </span><span>40</span><span>‑</span><span>165(1)(c)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>23</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing an application for approval</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>48</span><span>‑</span><span>5</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>24</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing an application for approval or revocation</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>48</span><span>‑</span><span>70(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>25</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>revoking an approval under Division</span><span> </span><span>48</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>48</span><span>‑</span><span>70(2)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>26</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing an application for revocation</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>48</span><span>‑</span><span>75(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>27</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>revoking the approval of a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST group</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>48</span><span>‑</span><span>75(2)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>28</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>deciding the date of effect of any approval, or any revocation of an approval, under Division</span><span> </span><span>48</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>48</span><span>‑</span><span>85</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>29</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing an application for approval</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>49</span><span>‑</span><span>5</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>30</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing an application for approval or revocation</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>49</span><span>‑</span><span>70(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>31</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>revoking an approval under Division</span><span> </span><span>49</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>49</span><span>‑</span><span>70(2)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>32</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing an application for revocation</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>49</span><span>‑</span><span>75(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>33</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>revoking the approval of a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST religious group</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>49</span><span>‑</span><span>75(2)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>34</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>deciding the date of effect of any approval, or any revocation of an approval, under Division</span><span> </span><span>49</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>49</span><span>‑</span><span>85</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>35</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing an application for approval</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>51</span><span>‑</span><span>5</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>36</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>disallowing an election to consolidate </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST returns relating to </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST joint ventures</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>51</span><span>‑</span><span>52(5)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>37</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing an application for approval or revocation</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>51</span><span>‑</span><span>70(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>38</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>revoking an approval under Division</span><span> </span><span>51</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>51</span><span>‑</span><span>70(2)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>39</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing an application for revocation</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>51</span><span>‑</span><span>75(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>40</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>revoking the approval of a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST joint venture</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>51</span><span>‑</span><span>75(2)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>41</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>deciding the date of effect of any approval, or any revocation of an approval, under Division</span><span> </span><span>51</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>51</span><span>‑</span><span>85</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>42</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing an application for </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registration</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>54</span><span>‑</span><span>5</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>43</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>deciding the date of effect of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registration as a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST branch</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>54</span><span>‑</span><span>10</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>44</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing to cancel the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registration of a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST branch</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>54</span><span>‑</span><span>75(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>45</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>cancelling the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registration of a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST branch</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>54</span><span>‑</span><span>75(2)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>46</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>deciding the date of effect of the cancellation of the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registration of a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST branch</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>54</span><span>‑</span><span>80</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>47</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>cancelling the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registration of an Australian resident agent</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>57</span><span>‑</span><span>25(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>48</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>determining that the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>tax periods that apply to a resident agent are each individual month</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>57</span><span>‑</span><span>35(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>49</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>deciding the date of effect of a determination</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>57</span><span>‑</span><span>35(2)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>50</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>cancelling the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registration of a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>non</span><span>‑</span><span>profit sub</span><span>‑</span><span>entity</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>63</span><span>‑</span><span>35(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>51</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>paragraph</span><span> </span><span>75</span><span>‑</span><span>5(1A)(b)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>52</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing a request to allow an annual apportionment election to take effect from the start of another </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>tax period</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>paragraph</span><span> </span><span>131</span><span>‑</span><span>10(2)(b)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>53</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>disallowing an annual apportionment election</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>131</span><span>‑</span><span>20(3)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>54</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>cancelling the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registration of a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>representative of an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>incapacitated entity</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>147</span><span>‑</span><span>10(1)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>55</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing a request to allow an annual </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>tax period election to take effect from the start of another tax period</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>paragraph</span><span> </span><span>151</span><span>‑</span><span>10(2)(b)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>56</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing a request to be allowed to make an annual </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>tax period election on a specified day</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>151</span><span>‑</span><span>20(3)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>57</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>disallowing an annual </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>tax period election</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>151</span><span>‑</span><span>25(3)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>58</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing a request to allow an election to pay </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST by instalments to take effect from the start of another </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>tax period</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>paragraph</span><span> </span><span>162</span><span>‑</span><span>15(2)(b)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>59</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>refusing a request to be allowed to make an election on a specified day</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>162</span><span>‑</span><span>25(3)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>60</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>disallowing an election to pay </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST by instalments</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>162</span><span>‑</span><span>30(3)</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>61</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>making a declaration to negate a GST benefit</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>165</span><span>‑</span><span>40</span></p></td></tr><tr><td style="width:27.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>62</span></p></td><td style="width:205.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>making a declaration to negate or reduce a GST disadvantage</span></p></td><td style="width:86.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>165</span><span>‑</span><span>45(3)</span></p></td></tr><tr><td style="width:27.8pt; 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="Tabletext"><span>63</span></p></td><td style="width:205.95pt; 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="Tabletext"><span>deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage</span></p></td><td style="width:86.15pt; 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="Tabletext"><span>subsection</span><span> </span><span>165</span><span>‑</span><span>45(5)</span></p></td></tr></tbody></table>