Taxation Administration Act 1953
[ CCH Note: Div 4 heading will be amended by No 38 of 2024, s 3 and Sch 1 item 74, by substituting " ART " for " AAT " , effective at the same time as the Administrative Review Tribunal Act 2024 commences. However, the provisions do not commence at all if that Act does not commence.]
Section 41 of the AAT Act applies in relation to a reviewable objection decision that relates to a small business taxation assessment decision as if the following subsection were inserted after subsection (3) :
(3A)
The Tribunal must not make an order under subsection (2) , or an order varying or revoking an order in force under subsection (2) , unless:
(a) the proceeding before the Tribunal is in the Small Business Taxation Division of the Tribunal; and
(b) if the party requesting the order is not the Commissioner of Taxation - the party satisfies the Tribunal that, when considered in the context of both the particular circumstances of the decision under review and the overall taxation system, the application for review and the request for making the order are not frivolous, vexatious, misconceived, lacking in substance or otherwise intended to unduly impede, prejudice or restrict the proper administration or operation of a taxation law.
Note 1:
The kind of orders that the Tribunal may make under this section as modified by section 14ZZH of the Taxation Administration Act 1953 include the following:
(a) an order directing the Commissioner not to sue in a court to recover a specified amount relating to the reviewable objection decision (see subsection 255-5(2) in Schedule 1 to the Taxation Administration Act 1953 ); (b) an order directing the Commissioner to offer or accept payment of a liability relating to the reviewable objection decision by instalments under a specified arrangement (see section 255-15 in Schedule 1 to the Taxation Administration Act 1953 ); (c) an order directing the Commissioner not to issue one or more written notices to specified third parties who owe or may later owe money to the applicant as a means of recovering a liability relating to the reviewable objection decision (see section 260-5 in Schedule 1 to the Taxation Administration Act 1953 ). Note 2:
However, an order that would materially and permanently alter the decision under review would not be an order staying or otherwise affecting the operation or implementation of such a decision for the purpose of securing the effectiveness of the hearing and determination of the application for review. For example:
(a) an order directing the Commissioner to defer the time at which a tax liability becomes due and payable; or (b) an order directing the Commissioner to remit the imposition of interest charges on unpaid liabilities that are due and payable.
[
CCH Note:
S 14ZZH will be substituted by No 38 of 2024, s 3 and Sch 1 item 50, effective at the same time as the
Administrative Review Tribunal Act 2024
commences. However, the provisions do not commence at all if that Act does not commence. S 14ZZH will read:
The kind of orders that the ART may make include the following:
SECTION 14ZZH LIMITATION ON ORDERS STAYING OR AFFECTING REVIEWABLE OBJECTION DECISIONS RELATING TO SMALL BUSINESS TAXATION ASSESSMENT DECISIONS
14ZZH(1)
This section applies if:
(a)
a party to a proceeding for review of a reviewable objection decision that relates to a small business taxation assessment decision applies for:
(i)
an order staying or otherwise affecting the operation or implementation of the decision; or
(ii)
an order varying or revoking such an order; and
(b)
the party requesting the order is not the Commissioner of Taxation.
14ZZH(2)
Despite the ART Act, the ART must not make the order unless the party satisfies the ART that, when considered in the context of both the particular circumstances of the decision under review and the overall taxation system, the application for review and the request for making the order are not frivolous, vexatious, misconceived, lacking in substance or otherwise intended to unduly impede, prejudice or restrict the proper administration or operation of a taxation law.
Note 1:
Note 2:
However, an order that would materially and permanently alter the decision under review would not be an order staying or otherwise affecting the operation or implementation of such a decision for the purpose of securing the effectiveness of the hearing and determination of the application for review. For example:
]
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