Small Superannuation Accounts Act 1995
PART 11
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REVIEW OF DECISIONS
SECTION 80
80
SIMPLIFIED OUTLINE
The following is a simplified outline of this Part:
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A person who is dissatisfied with a reviewable decision of the Commissioner of Taxation may seek a reconsideration of the decision.
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A person who is dissatisfied with a reconsidered decision may have the reconsidered decision reviewed by the Administrative Appeals Tribunal.
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The Commissioner of Taxation must tell people about their rights to have decisions reconsidered and reviewed.
The following is a simplified outline of this Part:
[ CCH Note: S 80 will be amended by No 38 of 2024, s 3 and Sch 1 item 70, by substituting " Administrative Review Tribunal " for " Administrative Appeals Tribunal " , 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.]
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