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

PART 5 - REVIEW OF DECISIONS  

Note:

This Part does not apply in relation to any decision of the Secretary under Division 5 of Part 4 (about departure prohibition orders).

Division 2 - Review by ART  

Subdivision A - Simplified outline of this Division  

SECTION 110  

110   Simplified outline of this Division  


If a person is dissatisfied with a decision of a decision reviewer under Subdivision B of Division 1 , the person may apply to the ART for review of the decision (an " ART review " ) (certain decisions are excepted).

If a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.

In other circumstances, application may be made for review (a " second review " ) of the decision by the ART on ART review. Applications for second review are made under the ART Act.

The rules relating to reviews by the ART are mainly in the ART Act, but the operation of that Act is modified in some ways by this Division.

The ART Act allows a person to appeal to the Federal Court on a question of law from a decision of the ART.




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