Small Superannuation Accounts Act 1995

PART 11 - REVIEW OF DECISIONS  

SECTION 85   STATEMENTS TO ACCOMPANY NOTIFICATION OF DECISIONS  

85(1)   Original decision.  

If a written notice is given to a person affected by a reviewable decision telling the person that the reviewable decision has been made, that notice is to include a statement to the effect that:

(a)    the person may, if dissatisfied with the decision, seek a reconsideration of the decision by the Commissioner of Taxation in accordance with subsection 82(1) ; and

(b)    the person may, subject to the Administrative Appeals Tribunal Act 1975 , if dissatisfied with a decision made by the Commissioner of Taxation upon that reconsideration confirming or varying the first-mentioned decision, make application to the Administrative Appeals Tribunal for review of the decision so confirmed or varied.

Note:

" Reviewable decision " is defined by section 81 .

85(2)   Reconsidered decision.  

If:

(a)    the Commissioner of Taxation confirms or varies a reviewable decision under subsection 82(4) ; and

(b)    gives to a person written notice of the confirmation or variation of the decision;

that notice is to include a statement to the effect that the person may, subject to the Administrative Appeals Tribunal Act 1975 , if dissatisfied with the decision so confirmed or varied, make application to the Administrative Appeals Tribunal for review of the decision.

Note:

" Reviewable decision " is defined by section 81 .

85(3)   Validity of decision.  

A failure to comply with this section does not affect the validity of a decision.