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Taxation Administration Act 2007
114Notice of decision
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114 Notice of decision (1) The decision maker must give written notice of the decision on the objection under section 113 to the objector. (2) If the objection is disallowed or allowed in part only, the notice must: (a) state the reasons for the decision; and (b) state that the objector has a right to: (i) apply to NTCAT for review of the decision; or (ii) subject to section 115(2), appeal to the Supreme Court against the decision.