Taxation Administration Act 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS

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Division 4 - ART review of objection decisions and extension of time refusal decisions

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SECTION 14ZZF GIVING DOCUMENTS TO THE ART

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14ZZF(1)
Section 23 (decision-maker must give Tribunal reasons and documents - general rule) of the ART Act does not apply in relation to an application for review of a reviewable objection decision.

14ZZF(2)
Instead, the decision-maker of a reviewable objection decision must give the ART the following documents within 28 days after the ART notifies the decision-maker of the application for review of the decision:

(a) a statement giving the reasons for the decision;

(b) the notice of the taxation decision concerned;

(c) the taxation objection concerned;

(d) the notice of the objection decision;

(e) every other document that is:

(i) in the Commissioner ' s possession or under the Commissioner ' s control; and

(ii) considered by the Commissioner to be necessary to the review of the objection decision concerned;

(f) a list of the documents (if any) being given under paragraph (e) .

14ZZF(3)
Section 25 (decision-maker must give Tribunal additional documents within 28 days - general rule) of the ART Act does not apply in relation to the ART ' s review of a reviewable objection decision.

14ZZF(4)
Instead, if:

(a) at any time during the ART ' s review of a reviewable objection decision a document that is necessary to the review comes into the possession or under the control of the decision-maker; and

(b) the document has not been given to the ART for the purposes of the review;

the decision-maker must give a copy of the document to the ART within 28 days after the day on which the document came into the possession or under the control of the decision-maker.

14ZZF(5)
In addition to subsection (4) , if, at any time during the ART ' s review of a reviewable objection decision, the ART is satisfied that documents that may be relevant to the review are in the possession or under the control of the decision-maker of the reviewable objection decision, the Tribunal may require the decision-maker to give a list of those documents to the Tribunal within a specified period.

14ZZF(6)
To avoid doubt, the ART ' s power in subsection (5) of this section is in addition to the ART ' s power in section 26 (decision-maker must give Tribunal additional documents on request - general rule) of the ART Act.

14ZZF(7)
For the purposes of the ART Act:

(a) the requirement to give a statement giving the reasons for the decision under paragraph (2)(a) of this section is taken to be the requirement to give a statement of reasons for the decision under paragraph 23(a) of that Act; and

(b) the requirement to give other documents under subsection (2) , (4) or (5) of this section is taken to be the requirement to give other documents under Subdivision B of Division 4 of Part 3 of that Act; and

(c) a statement giving the reasons for a decision, given under subsection (2) of this section, is taken to have been given under paragraph 23(a) of that Act; and

(d) any other document, given under subsection (2) , (4) or (5) of this section, is taken to have been given under Subdivision B of Division 4 of Part 3 of that Act.

Note:

As a result of this subsection, the decision-maker must, under section 27 of the ART Act, give a copy of the statement or documents to each other party to the proceedings within the relevant period. Also, exceptions under sections 28 and 29 of that Act in relation to giving documents might apply, and under section 24 of that Act the ART may order the decision-maker to give the ART further information.

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History

S 14ZZF substituted by No 38 of 2024, s 3 and Sch 1 item 50, effective 14 October 2024. S 14ZZF formerly read:

SECTION 14ZZF MODIFICATION OF SECTION 37 OF THE AAT ACT
14ZZF(1)
Section 37 of the AAT Act applies in relation to an application for review of a reviewable objection decision as if:
(a) the requirement in subsection (1) of that section to lodge with the Tribunal a copy of:

(i) a statement giving the reasons for the decision; and

(ii) the notice of the taxation decision concerned; and

(iii) the taxation objection concerned; and

(iv) the notice of the objection decision; and

(v) every other document that is in the Commissioner ' s possession or under the Commissioner ' s control and is considered by the Commissioner to be necessary to the review of the objection decision concerned; and

(vi) a list of the documents (if any) being lodged under subparagraph (v); and

(b) the power of the Tribunal under subsection (2) of that section to cause a notice to be served containing a statement and imposing a requirement on a person were instead:

(i) a power to make such a statement and impose such a requirement orally at a conference held in accordance with subsection 34(1) of the AAT Act; and

(ii) a power, by such a notice, to make such a statement and impose a requirement that the person lodge with the Tribunal, within the time specified in the notice, a copy of each of those other documents that is in the person ' s possession or under the person ' s control; and

(iii) a power, by such a notice, to make such a statement and impose a requirement that the person lodge with the Tribunal, within the time specified in the notice, a copy of a list of the documents in the person ' s possession or under the person ' s control considered by the person to be relevant to the review of the objection decision concerned.

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History

S 14ZZF(1) amended by No 60 of 2015, s 3 and Sch 8 items 49 and 50, by substituting " a copy " for " such numbers of copies as is prescribed of statements or other documents were instead a requirement to lodge with the Tribunal such numbers of copies as is prescribed " in para (a) and " a copy " for " the prescribed number of copies " in para (b)(ii) and (iii), effective 1 July 2015.

14ZZF(2)
Paragraph (1)(b) does not affect any powers that the Tribunal has apart from that paragraph.

14ZZF(3)
The imposition of a requirement covered by subparagraph (1)(b)(iii) does not prevent the subsequent imposition of a requirement covered by subparagraph (1)(b)(ii).

S 14ZZF inserted by No 216 of 1991.

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