Administrative Review Tribunal Act 2024 (40 of 2024)

Part 11   Miscellaneous

Division 4   Performing and exercising functions and powers of Tribunal

Subdivision A   Performance and exercise of functions and powers

281   Who may perform or exercise functions or powers
 

(1) A function or power of the Tribunal in relation to a proceeding may be performed or exercised as follows:

(a) by the Tribunal as constituted for the purposes of the proceeding;

(b) before the start of the hearing of the proceeding - by:

(i) the President; or

(ii) an authorised person;

(c) after the start of the hearing of the proceeding - by an authorised person, but only as approved by the Tribunal as constituted for the purposes of the proceeding;

(ca) for a function or power under subsection 114(1) to alter the text of a decision or statement of reasons for a decision - by the person who made the decision;

(d) for a function or power under subsection 114(1) to alter the text of a decision or statement of reasons for a decision - by an authorised person, but:

(i) only as approved by the President; and

(ii) not if the Tribunal as constituted for the purposes of the proceeding or the person who made the decision is available;

(e) for a function or power under section 102 (reinstatement of application), subsection 115(2) (taxing costs) or a provision mentioned in paragraph 286(a) - by an authorised person at any time.

      

(2) To avoid doubt, the paragraphs of subsection (1) do not limit each other.

      

(3) For the purposes of paragraph (1)(c) and subparagraph (1)(d)(i), an approval does not need to be in writing.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).