47Review of decisions—prescribed decisions

47 Review of decisions—prescribed decisions

For the purposes of section 106A of the Act, a person dissatisfied with any of the following decisions under this instrument may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953: (a) a decision under section 12 whether a transaction is a non‑arm’s length transaction; (b) a decision to substitute an estimate under subsection 13(5); (c) a decision under subsection 23(1) (about comparable uncontrolled prices) that the Commissioner is not satisfied of a matter referred to in that subsection; (d) a determination of the RPM price under section 25; (e) a determination under subsection 27(5) or 45(5) of the market value of project liquid or project electricity.