Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 14ZZ

                   If the person is dissatisfied with the Commissioner's objection decision (including a decision under paragraph 14ZY(1A)(b) to make a different private ruling), the person may:

                     (a)  if the decision is a reviewable objection decision--either:

                              (i)  apply to the Tribunal for review of the decision; or

                             (ii)  appeal to the Federal Court against the decision; or

                     (b)  otherwise--appeal to the Federal Court against the decision.