Small Superannuation Accounts Act 1995

PART 11 - REVIEW OF DECISIONS  

SECTION 82   RECONSIDERATION OF REVIEWABLE DECISIONS  

82(1)   Request for reconsideration.  

A person who is affected by a reviewable decision may, if dissatisfied with the decision, request the Commissioner of Taxation to reconsider the decision.

Note:

``Reviewable decision'' is defined by section 81 .

82(2)   How request must be made.  

The request must be made by written notice given to the Commissioner of Taxation within the period of 21 days after the day on which the person first receives notice of the decision, or within such further period as the Commissioner of Taxation allows.

82(3)   Request must set out reasons.  

The request must set out the reasons for making the request.

82(4)   Commissioner of Taxation to reconsider decision.  

Upon receipt of the request, the Commissioner of Taxation must reconsider the decision and may, subject to subsection (5), confirm or revoke the decision or vary the decision in such manner as the Commissioner of Taxation thinks fit.

82(5)   Deemed confirmation of decision if delay.  

If the Commissioner of Taxation does not confirm, revoke or vary a decision before the end of the period of 60 days after the day on which the Commissioner of Taxation received the request under subsection (1) to reconsider the decision, the Commissioner of Taxation is taken, at the end of that period, to have confirmed the decision under subsection (4).

82(6)   Notice of Commissioner of Taxation's action.  

If the Commissioner of Taxation confirms, revokes or varies a decision before the end of the period referred to in subsection (5), the Commissioner of Taxation must give written notice to the person telling the person:


(a) the result of the reconsideration of the decision; and


(b) the reasons for confirming, varying or revoking the decision, as the case may be.




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