TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XXVII - AMENDMENTS OF THE TAXATION ADMINISTRATION ACT 1953  

SECTION 196   INSERTION OF NEW PART  

196    
The Principal Act is amended by inserting after Part IVA the following Part:

`` PART IVB - REVIEW OF DECISIONS BY ADMINISTRATIVE APPEALS TRIBUNAL

``14ZB   Interpretation  

In this Part, unless the contrary intention appears -

'extension of time application'
means an application under a relevant enactment to have a request to refer an objection decision under that enactment to the Tribunal for review, being a request that was not lodged within the period specified in the enactment, treated as if it had been duly lodged;

'extension of time decision'
means a decision of the Commissioner under a relevant enactment, being a decision refusing to treat an objection lodged under that relevant enactment as having been duly lodged;

'objection decision'
means a decision of the Commissioner under a relevant enactment -

(a) on an objection as defined by section 3 of the Taxation (Interest on Overpayments) Act 1983 ;

(b) on an objection under sub-section 40(2) of the Sales Tax Assessment Act (No. 1) 1930 or that sub-section as it is applied for the purposes of any other Act providing for the assessment of sales tax; or

(c) on an objection under the Pay-roll Tax Assessment Act 1941 , being a decision that a person may request the Commissioner to refer to the Tribunal;

'relevant enactment'
means an Act referred to in a paragraph of the definition of objection in section 3 of the Taxation (Interest on Overpayments) Act 1983 or the Pay-roll Tax Assessment Act 1941 .

``14ZC   Provisions of Administrative Appeals Tribunal Act apply subject to modifications  

The provisions of the Administrative Appeals Tribunal Act 1975 apply in relation to the review of objection decisions, extension of time decisions and extension of time applications subject to the modifications set out in sections 14ZD to 14ZK, inclusive.

``14ZD(1)   Sections 27, 28, 29, 41 and 44A of the Administrative Appeals Tribunal Act not to apply to certain decisions  

Sections 27 and 41 of the Administrative Appeals Tribunal Act 1975 do not apply in relation to an objection decision or an extension of time decision.

``14ZD(2)    
Sections 28, 29 and 44A of the Administrative Appeals Tribunal Act 1975 do not apply in relation to an objection decision.

``14ZD(3)    
Section 29 of the Administrative Appeals Tribunal Act 1975 does not apply in relation to a decision on an objection against a reviewable decision as defined by section 39A of the Sales Tax Assessment Act (No. 1) 1930 or a decision on an objection against a decision that is a reviewable decision under another Act providing for the assessment of sales tax.

``14ZE   Modification of section 30 of Administrative Appeals Tribunal Act  

Section 30 of the Administrative Appeals Tribunal Act 1975 has effect in relation to proceedings for the review of an objection decision or an extension of time decision as if it read as follows:

`30(1)   Parties to proceeding before Tribunal  

Where, at the request of a person, the Commissioner of Taxation refers an objection decision to the Tribunal for review or a person makes application to the Tribunal for review of an extension of time decision, the parties to the proceeding before the Tribunal for review of that decision are -

(a) the person who requested that the objection decision be referred or who has applied for review of the extension of time decision;

(b) the Commissioner of Taxation;

(c) if the Attorney-General intervenes in the proceeding under section 30A-the Attorney-General; and

(d) any other person who has been made a party to the proceeding by the Tribunal on application by the person in accordance with sub-section (2).

`30(2)    
Where an objection decision has, at the request of a person, been referred to the Tribunal for review or an application has been made to the Tribunal by a person for review of an extension of time decision, any other person whose interests are affected by the decision may apply, in writing, to the Tribunal to be made a party to the proceeding and the Tribunal may, in its discretion, by order, if it is satisfied that the person requesting the referral or making the application for review consents to the order, make that person a party to the proceeding.

`30(3)    
A person who is a party to a proceeding before the Tribunal -

(a) by reason of a decision made by that person in the performance of the duties of an office or appointment; or

(b) by reason of the operation of sub-section 25(7), shall be described in the proceeding by that person's official name.'.

``14ZF   Application of section 35 of Administrative Appeals Tribunal Act  

Notwithstanding section 35 of the Administrative Appeals Tribunal Act 1975 , the hearing of a proceeding before the Tribunal for the review of an objection decision or an extension of time decision or on an extension of time application shall not be in public unless the party who requested the review or made the application requests that the proceeding be heard in public.

``14ZG(1)   Modification of section 37 of Administrative Appeals Tribunal Act  

Section 37 of the Administrative Appeals Tribunal Act 1975 has effect in relation to the review of an objection decision that is, under a relevant enactment, referred to the Tribunal for review as if it read as follows:

`37(1)   Lodging of material documents with Tribunal  

Where, at the request of a person, the Commissioner of Taxation, under a relevant enactment, refers an objection decision to the Tribunal, the Commissioner shall lodge with the Tribunal such number of copies as is prescribed for the purposes of this section of -

(a) in the case of an objection decision referred to the Tribunal before 1 July 1988 -

(i) a statement containing -

(a) the name and address of the person who made the request;

(b) full details of that person's objection; and

(c) the Commissioner's reasons for disallowing that objection; and

(ii) every other document or part of a document that is included in a class of documents that it was the practice of the Commissioner to give to a Board of Review, as constituted under Division 1 of Part V of the Income Tax Assessment Act 1936 as in force immediately before 1 July 1986, where the Commissioner referred a decision on an objection to such a Board of Review; and

(b) in the case of an objection decision referred to the Tribunal on or after that day -

(i) a statement setting out the findings on material questions of fact, referring to the evidence or other material on which those findings were based and giving the reasons for the objection decision; and

(ii) every other document or part of a document that is in the possession of the Commissioner or under the Commissioner's control and that is considered by the Commissioner to be relevant to the review of the objection decision by the Tribunal.

`37(2)    
Where the Tribunal is of the opinion that particular other documents or that other documents included in a particular class of documents may be relevant to the review of an objection decision that has been referred to the Tribunal on or after 1 July 1988, the Tribunal may cause to be served on the Commissioner a notice, in writing, stating that the Tribunal is of that opinion and requiring the Commissioner to lodge with the Tribunal, within a time specified in the notice, the prescribed number of copies of each of those other documents that is in the possession or under the control of the Commissioner, and the Commissioner shall comply with the notice.

`37(3)    
This section has effect notwithstanding any rule of law relating to privilege or the public interest in relation to the production of documents.

`37(4)    
Regulations prescribing the number of copies of statements or other documents that are to be lodged under sub-section (1) may prescribe different numbers of copies in relation to different classes of statements or other documents or in relation to different classes of objection decisions.'.

``14ZH   Application of section 38 of Administrative Appeals Tribunal Act  

Section 38 of the Administrative Appeals Tribunal Act 1975 has effect in relation to the review of an objection decision that is, under a relevant enactment, referred to the Tribunal for review as if the reference in that section to paragraph 37(1)(a) were a reference to sub-paragraph (1)(b)(i) of section 37 of the Administrative Appeals Tribunal Act 1975 as that section has effect in accordance with section 14ZG.

``14ZJ   Modification of section 41 of Administrative Appeals Tribunal Act  

Where application is made for the review of a decision on an objection against a reviewable decision as defined in the Sales Tax Assessment Act (No. 1) 1930 , section 41 of the Administrative Appeals Tribunal Act 1975 has effect as if the reference in that section to the decision to which the relevant proceeding relates were a reference both to the decision under review and to the reviewable decision.

``14ZK   Application of section 43 of Administrative Appeals Tribunal Act  

Section 43 of the Administrative Appeals Tribunal Act 1975 applies to the review of an objection decision or an extension of time decision or to an extension of time application as if there were added after sub-section (2B) the following sub-sections:

`43(2C) The Tribunal shall ensure, so far as it is practicable to do so, where a proceeding for the review of a decision that is an objection decision or an extension of time decision or a proceeding on an extension of time application is not conducted in public, that the Tribunal's reasons for its decision on the proceeding (including findings on material questions of fact and references to the evidence or other material on which those findings were based) are framed so as not to disclose the identity of the person who requested the review of the objection decision or applied for the review of the extension of time decision, or is to be taken to have made the application, as the case may be, or the identity of any other person who has been made a party to the proceeding, or enabling the identity of that person readily to be ascertained.

`43(2D) The fact that a proceeding for review of a decision that is an objection decision or an extension of time decision or a proceeding on an extension of time application is not held in public shall not be taken to prevent the publication of the reasons given by the Tribunal for its decision on the review or application.'.''.