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 29 of the AAT Act applies in relation to a reviewable objection decision as if subsections (1) to (6) (inclusive) of that section were omitted and the following subsection were substituted:
" (1)
An application to the Tribunal for a review of a decision:
(a) must be in writing; and
(b) (Repealed by No 60 of 2015)
(c) must set out a statement of the reasons for the application; and
(d) must be lodged with the Tribunal within 60 days after the person making the application is served with notice of the decision. " .
[
CCH Note:
S 14ZZC 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 14ZZC will read:
A person may, under section 19 of the ART Act, apply to the ART to extend the period.
SECTION 14ZZC WHEN AND HOW TO APPLY TO THE ART
14ZZC(1)
Despite section 18 (when to apply
-
general rule) of the ART Act, an application to the ART for review of a reviewable objection decision must be made within 60 days after the person making the application is served with notice of the decision.
Note:
14ZZC(2)
Despite subsection 34(1) of the ART Act, an application to the ART for a review of a decision must be in writing.
(3)
An application to the ART for a review of a decision must set out a statement of the reasons for the application.
(4)
Subsection (3) of this section applies in addition to subsection 34(2) of the ART Act.
Note:
Subsection 34(2) of the ART Act requires applications to include the information specified for the application in practice directions made by the President of the ART.
(5)
A failure to comply with subsection (3) does not affect the validity of the application.
]
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