Superannuation (Self Managed Superannuation Funds) Taxation Act 1987

PART IV - MISCELLANEOUS  

SECTION 17   STATEMENTS TO ACCOMPANY NOTIFICATION OF DECISIONS  

17(1)    

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Where notice in writing is given to the trustees of a fund or unit trust affected by a reviewable decision that the reviewable decision has been made, that notice shall include a statement to the effect that:

(a)    

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the trustees may, if dissatisfied with the decision, seek a reconsideration of the decision by the Commissioner of Taxation in accordance with subsection 16(1) ; and

(b)    

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the trustees may, subject to the Administrative Review Tribunal Act 2024 , 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 Review Tribunal for review of the decision so confirmed or varied.

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History

S 17(1) amended by No 38 of 2024, s 3 and Sch 1 item 72, 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 14 October 2024.

S 17(1) amended by No 121 of 1999, No 54 of 1998, No 62 of 1997, No 84 of 1993, No 208 of 1992, No 61 of 1990 and No 97 of 1989.

17(2)    

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Where the Commissioner of Taxation confirms or varies a reviewable decision under subsection 16(3) and gives to the trustees of a fund or unit trust notice in writing of the confirmation or variation of the decision, that notice shall include a statement to the effect that the trustees may, subject to the Administrative Review Tribunal Act 2024 , if dissatisfied with the decision so confirmed or varied, make application to the Administrative Review Tribunal for review of the decision.

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History

S 17(2) amended by No 38 of 2024, s 3 and Sch 1 item 72, by substituting " Administrative Review Tribunal Act 2024 " for " Administrative Appeals Tribunal Act 1975 " and " Administrative Review Tribunal for " for " Administrative Appeals Tribunal for " , effective 14 October 2024.

S 17(2) amended by No 121 of 1999, No 54 of 1998, No 62 of 1997, No 84 of 1993, No 208 of 1992, No 61 of 1990 and No 97 of 1989.

17(3)    
Any failure to comply with the requirements of subsections (1) and (2) in relation to a reviewable decision or a decision under subsection 16(3) does not affect the validity of that decision.

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