Small Superannuation Accounts Act 1995

PART 11 - REVIEW OF DECISIONS

SECTION 80

80 SIMPLIFIED OUTLINE

The following is a simplified outline of this Part:

• A person who is dissatisfied with a reviewable decision of the Commissioner of Taxation may seek a reconsideration of the decision.

• A person who is dissatisfied with a reconsidered decision may have the reconsidered decision reviewed by the Administrative Review Tribunal.

• The Commissioner of Taxation must tell people about their rights to have decisions reconsidered and reviewed.