A New Tax System (Family Assistance) (Administration) Act 1999

Pt 5 amended by No 55 of 2016, s 3 and Sch 13 item 4, by inserting the note, applicable in relation to:

(a) a debt that arises on or after 1 January 2017; and

(b) a debt that arose before 1 January 2017, to the extent that the debt was outstanding immediately before 1 January 2017.

Div 2 heading amended by No 38 of 2024, s 3 and Sch 3 item 209, by substituting " ART " for " Administrative Appeals Tribunal " , effective 14 October 2024.

Div 2 heading substituted by No 60 of 2015, s 3 and Sch 5 item 14, effective 1 July 2015. The heading formerly read:

Division 2 - Review by the Social Security Appeals Tribunal

Subdiv C heading amended by No 38 of 2024, s 3 and Sch 3 item 209, by substituting " ART review " for " AAT first review " , effective 14 October 2024.

Subdiv C heading inserted by No 60 of 2015, s 3 and Sch 5 item 22, effective 1 July 2015.

S 126 repealed by No 38 of 2024, s 3 and Sch 3 item 38, effective 14 October 2024. S 126 formerly read:

SECTION 126 Notification of decisions and reasons for AAT first review  
126(1)
If, on AAT first review of a decision, the AAT makes a decision under subsection 43(1) of the AAT Act to affirm the decision under review, the AAT must, within 14 days of making the decision:
(a) give a written notice to the parties that sets out the decision; and
(b) either:

(i) give reasons for the decision orally to the parties and explain that they may request a written statement of reasons; or

(ii) give the parties a written statement of reasons for the decision.

126(2)
If, on AAT first review of a decision, the AAT makes a decision under subsection 43(1) of the AAT Act that is other than to affirm the decision under review, the AAT must, within 14 days of making the decision:
(a) give a written notice to the parties that sets out the decision; and
(b) give the parties a written statement of reasons for the decision.

126(3)
A failure to comply with subsection (1) or (2) does not affect the validity of the decision.

126(4)
A party to whom oral reasons are given may, within 14 days after the oral reasons are given, request a written statement of reasons for the decision. If the party does so, the AAT must give the party the statement requested within 14 days after receiving the request.

126(5)
Subsections 43(2) and (2A) of the AAT Act do not apply in relation to an AAT first review. However, any written statement of reasons given must comply with subsection 43(2B) of that Act.

S 126 substituted by No 60 of 2015 (as amended by No 4 of 2016), s 3 and Sch 5 item 22, effective 1 July 2015. For former wording, see note under Part 5 Div 3 heading.