Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024 (38 of 2024)

Schedule 1   Treasury

Part 1   Main amendments

Superannuation (Self Managed Superannuation Funds) Taxation Act 1987

47   Subsections 16(7) to (9)

Repeal the subsections, substitute:

(7) If a decision is deemed to be confirmed because of subsection (4), then, despite section 18 (when to apply - general rule) of the Administrative Review Tribunal Act 2024, an application to the Administrative Review Tribunal must be made within 28 days beginning on the day on which the decision is deemed to be confirmed.

Note: A person may, under section 19 the Administrative Review Tribunal Act 2024, apply to the Administrative Review Tribunal to extend the period.

(8) If a request is made under subsection (1) in respect of a reviewable decision, section 32 (reviewable decision continues to operate unless Tribunal orders otherwise) of the Administrative Review Tribunal Act 2024 applies as if the making of the request were the making of an application to the Tribunal for a review of that decision.

(9) An order must not be made under subsection 32(2) of the Administrative Review Tribunal Act 2024 in respect of a reviewable decision except by the Administrative Review Tribunal.

(10) Despite section 69 (hearings to be in public unless practice directions or Tribunal order requires otherwise) of the Administrative Review Tribunal Act 2024, the hearing of a proceeding relating to a reviewable decision before the Administrative Review Tribunal is to be in private if the party who made the application requests that it be in private.