TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XXVII - AMENDMENTS OF THE TAXATION ADMINISTRATION ACT 1953  

SECTION 194   REPEAL OF SECTIONS 14H AND 14HB AND INSERTION OF NEW SECTIONS  

194    
Sections 14H and 14HB of the Principal Act are repealed and the following sections are substituted:

``14H   Request for reference  

An applicant for a tax clearance certificate who is dissatisfied with a decision under section 14G on an objection by the applicant may, within 60 days after service on the applicant of notice of the decision, lodge with the Commissioner a request in writing to refer the decision to the Tribunal.

``14HA(1)   Applications for extension of time  

Where the period for the lodgment by an applicant for a tax clearance certificate of an objection against the refusal of the certificate has ended, the applicant may, notwithstanding that the period has ended, send the objection to the Commissioner together with an application in writing requesting the Commissioner to treat the objection as having been duly lodged.

``14HA(2)    
Where the period for the lodgment by an applicant for a tax clearance certificate of a request under section 14H for review has ended, the applicant may, notwithstanding that the period has ended, send the request to the Commissioner together with an application in writing asking that the request be treated as having been duly lodged.

``14HA(3)    
An application under sub-section (1) or (2) shall state fully and in detail the circumstances concerning, and the reasons for, the failure by the person to lodge the objection or request as required by this Act.

``14HB(1)   Consideration of applications for extension of time for lodging objections  

The Commissioner shall consider each application made under sub-section 14HA(1) and may grant or refuse the application.

``14HB(2)    
The Commissioner shall give to the applicant for a tax clearance certificate who made the application notice in writing of the decision on the application.

``14HB(3)    
An applicant for a tax clearance certificate who is dissatisfied with a decision under sub-section (1) in respect of an application made by the applicant may apply to the Tribunal for review of the decision.

``14HB(4)    
Where an application under sub-section 14HA(1) has been granted, the person who made the application shall, for the purposes of this Part, be treated as having duly lodged the objection to which the application relates.

``14HC(1)   Consideration of applications for extension of time for lodging requests for reference  

Where the Commissioner receives an application under sub-section 14HA(2), the Commissioner shall send, as soon as practicable, the application to the Tribunal.

``14HC(2)    
The sending of an application to the Tribunal under sub-section (1) shall, for the purposes of the Administrative Appeals Tribunal Act 1975 , be deemed to constitute the making by the applicant for the tax clearance certificate of an application to the Tribunal to extend the time within which the request may be lodged with the Commissioner.

``14HC(3)    
The Tribunal may grant or refuse the application.

``14HC(4)    
Where an application under sub-section 14HA(2) has been granted, the applicant for the tax clearance certificate shall, for the purposes of this Part, be treated as having duly lodged the request to which the application relates.

``14HD(1)   Reference to Tribunal  

Where a person duly lodges, or is to be treated as having duly lodged, a request under section 14H, the Commissioner shall comply with the request.

``14HD(2)    
The referral of a decision on an objection to the Tribunal shall, for the purposes of the Administrative Appeals Tribunal Act 1975 , be deemed to constitute the making by the person of an application to the Tribunal for review of the decision.

``14HE(1)   Notice to refer  

Subject to sub-sections (2) and (3), if, within 60 days after receiving a request under section 14H in relation to a decision on an objection, the Commissioner does not comply with the request, the person who made the request may give notice in writing to the Commissioner requiring the Commissioner to do so and the Commissioner shall, within 60 days after receiving the notice, comply with the request.

``14HE(2)    
Where an application under section 14HA in relation to a request has been granted, the applicant for the tax clearance certificate who made the request is not entitled to give notice under sub-section (1) in relation to the request before the expiration of 60 days after the day on which the application was granted.

``14HE(3)    
If, within 60 days after receiving a request under section 14H in relation to a decision on an objection or, in a case to which sub-section (2) of this section applies, within 60 days after an application under section 14HA in relation to a request has been granted, the Commissioner, by notice in writing served on the applicant for the tax clearance certificate who made the request, requires the applicant to give information relating to the objection, the Commissioner is not required to comply with the request until the expiration of 60 days after the receipt by the Commissioner of that information.

``14HF   Procedure on review  

In proceedings on a review before the Tribunal -

(a) the applicant for the tax clearance certificate is, unless the Tribunal otherwise orders, limited to the grounds stated in the objection; and

(b) the burden of proving that the decision to refuse to issue the tax clearance certificate is incorrect lies on the applicant for the tax clearance certificate.

``14HG(1)   Implementation of decisions  

When a decision of the Tribunal under this Part becomes final, the Commissioner shall, not later than 60 days after that decision becomes final, take such action as may be necessary to give effect to that decision.

``14HG(2)    
In determining, for the purposes of sub-section (1), when a decision of the Tribunal becomes final, if an appeal has been made to the Full Court of the Federal Court of Australia in relation to that decision but no application for special leave to appeal to the High Court in relation to that decision is made within 30 days after the determination of the first-mentioned appeal, the decision of the Federal Court of Australia shall be taken to have become final on the expiration of that period.''.