Taxation Administration Act 2001
sec.149ERefusal of application
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sec.149E Refusal of application
If the commissioner refuses the application, the commissioner must give notice of the decision to the institution. If, because of the decision, the commissioner makes an assessment on the basis that the institution is not an exempt institution, the institution may object to the decision as part of an objection to the assessment. See part 6 for provisions about objections and appeals against, and reviews of, assessments. s 149E ins 2010 No. 15 s 98 sch 3