20PReview of Commissioner’s notices and decisions

#### 20P Review of Commissioner’s notices and decisions A person who is dissatisfied with a notice given, or a decision made, by the Commissioner in the administration of Division 2, 4 or 5 of this Part may object against the notice or decision in the manner set out in Part IVC of the Taxation Administration Act 1953. > Note: Example: Decisions made by the Commissioner in the administration of Divisions 4 and 5 include: (a) decisions that the conditions exist for him or her to make a payment under subsection 20H(2) or (3), revoke (under section 20J) a notice given under section 20C or make a refund under section 20K; and (b) refusal of an application mentioned in section 20H; and (c) decisions about recovery under section 20L of an overpayment under section 20H.