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 Administrative Appeals Tribunal  

Subdivision C - Other matters relating to AAT first review  

SECTION 119   Power to obtain information for AAT first reviews  

119(1)    


If the AAT reasonably believes that a person has information that is relevant to an AAT first review and the person is not a party to that review, the AAT may, by written notice given to the person, require the person to give to the AAT, within the period and in the manner specified in the notice, any such information.
Note:

Section 40A of the AAT Act deals with the AAT ' s power to summon a person to give evidence or produce documents.


119(2)    


A person commits an offence if:

(a)    the AAT gives the person a notice under subsection (1) ; and

(b)    the person fails to comply with the notice.

Penalty: Imprisonment for 12 months or 60 penalty units, or both.


119(3)    


Subsection (2) does not apply if complying with the notice might tend to incriminate the person.
Note:

A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code ).





This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.