The following decisions by us are reviewable (see RSTP6006) and appealable (see RSTP6008):
- a decision under section 66 of the RSTPA 2014 to make adjustments to counteract a tax advantage (see RSTP8006);
- a decision in relation to the registration of any person in relation to any taxable activity;
- a decision which affects whether a person is chargeable to tax;
- a decision which affects the amount of tax to which a person is chargeable;
- a decision which affects the amount of tax a person is required to pay;
- a decision which affects the date by which any amount by way of tax, penalty or interest must be paid;
- a decision in relation to a penalty;
- subject to RSTP6004, a decision in relation to the giving of an information notice or in relation to the use of any of the other investigatory powers in Part 7 of the RSTPA 2014 (see RSTP2001); and
- subject to RSTP6004, a decision in relation to the giving of a notice under section 228 of the RSTPA 2014 to obtain the contact details of a debtor from a third party (see RSTP5005).
Ref ID
RSTP6002
Archive Date
Last updated