Taxation Administration Act 1953
View history note
Hide history note[ 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 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. " .
[
CCH Note:
S 14ZZJ 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 14ZZJ will read:
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.
SECTION 14ZZJ PUBLISHING ART DECISIONS
]
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;
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