COAL EXCISE ACT 1949 (REPEALED)

SECTION 27A (Repealed by 74 of 2006)   REVIEW OF DECISIONS  

27A(1)
A person who is dissatisfied with a decision that applies to the person may object against the decision, in the manner set out in Part IVC of the Taxation Administration Act 1953 , if the decision is one of the following:

(a) a determination of the Collector under section 10 ;

(b) a decision of the Collector under section 12 , 14 , 15 or 16 ; or

(c) a decision of the CEO under section 17 .

27A(1A)
In subsection (1), decision has the same meaning as in the Administrative Review Tribunal Act 1975 .

[ CCH Note: Act No 25 of 2001, s 3 and Sch 6 item 23, provides for the repeal of s 27A(2). This amendment has not yet been affected. S 27A(2) will be inserted by the Administrative Review Tribunal (Consequential and Transitional Provisions) Bill 2000 upon that Bill gaining assent.]

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History

S 27A(1A) amended by No 25 of 2001, s 3 and Sch 6 item 22, by substituting Administrative Review Tribunal Act 1975 for Administrative Appeals Tribunal Act 1975 , effective 4 May 2001.

S 27A substituted by No 25 of 2001, s 3 and Sch 6 item 20, effective 4 May 2001.

Act No 25 of 2001, Sch 6 item 21, contained the following transitional provision, effective 4 May 2001:

21 Transitional provision -  
21
The amendment of the Coal Excise Act 1949 made by item 20 does not apply to a decision in relation to which an application was made under section 27A of that Act before the comencement of this item.

S 27A formerly read:

REVIEW OF DECISIONS  
27A
Applications may be made to the Administrative Appeals Tribunal for:

(a) a review of determinations of the Collector under section 10;

(b) a review of decisions of the Collector under section 12, 14, 15 or 16; or

(c) a review of decisions of the CEO under section 17.

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