Small Superannuation Accounts Act 1995
If a written notice is given to a person affected by a reviewable decision telling the person that the reviewable decision has been made, that notice is to include a statement to the effect that:
(a) the person may, if dissatisfied with the decision, seek a reconsideration of the decision by the Commissioner of Taxation in accordance with subsection 82(1) ; and (b) the person may, subject to the Administrative Appeals Tribunal Act 1975 , if dissatisfied with a decision made by the Commissioner of Taxation upon that reconsideration confirming or varying the first-mentioned decision, make application to the Administrative Appeals Tribunal for review of the decision so confirmed or varied.Note:
" Reviewable decision " is defined by section 81 .
[ CCH Note: S 85(1) will be amended by No 38 of 2024, s 3 and Sch 1 item 70, by substituting " Administrative Review Tribunal Act 2024 " for " Administrative Appeals Tribunal Act 1975 " and " Administrative Review Tribunal for " for " Administrative Appeals Tribunal for " in para (b), 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.]
If:
(a) the Commissioner of Taxation confirms or varies a reviewable decision under subsection 82(4) ; and (b) gives to a person written notice of the confirmation or variation of the decision;that notice is to include a statement to the effect that the person may, subject to the Administrative Appeals Tribunal Act 1975 , if dissatisfied with the decision so confirmed or varied, make application to the Administrative Appeals Tribunal for review of the decision.
Note:
" Reviewable decision " is defined by section 81 .
[ CCH Note: S 85(2) will be amended by No 38 of 2024, s 3 and Sch 1 item 70, by substituting " Administrative Review Tribunal Act 2024 " for " Administrative Appeals Tribunal Act 1975 " and " Administrative Review Tribunal for " for " Administrative Appeals Tribunal for " , 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.]
A failure to comply with this section does not affect the validity of a decision.
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