Administrative Review Tribunal Act 2024 (40 of 2024)

Part 4   Proceedings

Division 4   Constitution of Tribunal for a proceeding

Subdivision C   Guidance and appeals panel

41   Exception - President, on appeal, refers Tribunal decision that raises issue of significance

When this section applies

 

(1) If:

(a) a proceeding relates to a guidance and appeals panel application taken to be made because the President refers a decision of the Tribunal (the Tribunal decision ) to the guidance and appeals panel; and

(b) the President is satisfied that the Tribunal decision raises an issue of significance to administrative decision-making;

the President must constitute the Tribunal for the purposes of the proceeding in accordance with this section instead of section 39.

Note: Under section 128, the President may refer a decision of the Tribunal to the guidance and appeals panel if the President is satisfied of either or both of the following:

(a) the decision raises an issue of significance to administrative decision-making;

(b) the decision may contain an error of fact or law materially affecting the decision.

General rules

      

(2) The Tribunal must be constituted for the purposes of the proceeding by 2 or 3 members.

      

(3) One of the members must be the President or a Deputy President.

      

(4) Unless the parties to the proceeding agree otherwise, none of the members can be a person who constituted, or was one of the persons who constituted, the Tribunal for the purposes of the proceeding in which the Tribunal decision was made.


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).