Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

S 25 repealed by No 11 of 1999, s 3 and Sch 1 item 337, applicable in relation to amounts that are to be paid on or after 1 July 1999. S 25 formerly read:

REVIEW OF DECISION NOT TO REMIT INTEREST OR LATE PAYMENT PENALTY  
25(1)
This section applies if the Commissioner decides not to remit the whole or part of any interest or late payment penalty.

25(2)
The person liable to pay the interest or penalty may, within 21 days after the day on which the person receives notice of the decision, or within any further period that the Commissioner allows, request the Commissioner to reconsider the decision.

25(3)
The request is to set out the reasons for making it.

25(4)
On receipt of the request, the Commissioner must reconsider the decision and may confirm or revoke the decision or vary the decision in any way.

25(5)
If the Commissioner does not confirm, revoke or vary the decision within 21 days after the day on which the Commissioner received the request, the Commissioner is taken, at the end of that period, to have confirmed the decision.

25(6)
If the Commissioner confirms, revokes or varies a decision within the period referred to in subsection (5), the Commissioner must tell the person the result of the reconsideration and the reasons for confirming, varying or revoking the decision, as the case may be.

25(7)
Applications may be made to the Administrative Appeals Tribunal for review of decisions of the Commissioner that have been confirmed or varied.

25(8)
If a decision is taken, because of subsection (5), to be confirmed, section 29 of the Administrative Appeals Tribunal Act 1975 applies as if the prescribed time for making application for review of the decision was the period starting on the day on which the decision is taken to be confirmed and ending on the 28th day after that day.

25(9)
If a request is made under subsection (2) for the reconsideration of a decision, section 41 of the Administrative Appeals Tribunal Act 1975 applies as if the making of the request were the making of an application to the Administrative Appeals Tribunal for a review of the decision.

25(10)
The hearing of a proceeding before the Administrative Appeals Tribunal that relates to a decision referred to in subsection (7) is to take place in private and the Tribunal may, by order:

(a) give directions as to the persons who may be present; and

(b) give directions of a kind referred to in paragraph 35(2)(b) or (c) of the Administrative Appeals Tribunal Act 1975 .