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 14ZZJ PUBLISHING ART DECISIONS

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14ZZJ(1)
This section applies in relation to:

(a) a review of a reviewable objection decision; and

(b) a review of an extension of time refusal decision; and

(c) an ART extension application.

14ZZJ(2)
If:

(a) a hearing of a proceeding for the review of the decision or the application is not conducted in public; and

(b) a notice of appeal has not been lodged with the Federal Court;

the ART must ensure, as far as practicable, that its decision and the reasons for it are framed so as not to be likely to enable the identification of the person who made the application.

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History

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

SECTION 14ZZJ SECTION 14ZZJ MODIFICATION OF SECTION 43 OF THE AAT ACT
14ZZJ
Section 43 of the AAT Act applies in relation to:
(a) a review of a reviewable objection decision; and
(b) a review of an extension of time refusal decision; and
(c) an AAT extension application;
as if the following subsections were inserted after subsection (2B):

" (2C)
If a hearing of a proceeding for the review of a decision or an AAT extension application is not conducted in public, that fact does not prevent the Tribunal from publishing its reasons for the decision.

" (2D)
If:

(a) a hearing of a proceeding for the review of a decision or an AAT extension application is not conducted in public; and

(b) a notice of appeal has not been lodged with the Federal Court;
the Tribunal must ensure, as far as practicable, that its reasons for the decision are framed so as not to be likely to enable the identification of the person who applied for the review.

" (2E)
In subsections (2C) and (2D):
' reasons for decision ' includes findings on material questions of fact and references to the evidence or other material on which those findings were based. " .

S 14ZZJ inserted by No 216 of 1991.

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