Pt IIIAA repealed by No 60 of 2015, s 3 and Sch 1 item 27, effective 1 July 2015. For transitional and saving provisions, see note under the title of the Act.

Pt IIIAA inserted by No 34 of 1997, Sch 1, item 3.

S 24AD repealed by No 60 of 2015, s 3 and Sch 1 item 27, effective 1 July 2015. For transitional and saving provisions, see note under the title of the Act. S 24AD formerly read:

SECTION 24AD WHAT HAPPENS IF THE SMALL TAXATION CLAIMS TRIBUNAL CONSIDERS THAT THE TAX IN DISPUTE IS NOT LESS THAN THE DETERMINED AMOUNT  
24AD(1)
If:

(a) an application is made before the Small Taxation Claims Tribunal under paragraph 24AC(1)(a); and

(b) the Tribunal considers that the amount of tax in dispute is not less than the determined amount;

the Tribunal may make an order declaring that subsection 24AC(1) is not to apply.

24AD(2)
If such an order is made:

(a) the Taxation Appeals Division, when hearing and determining the application, is not to be known as the Small Taxation Claims Tribunal; and

(b) the Tribunal must not proceed to hear and determine the application until the applicant pays an additional fee in respect of the application equal to the difference between the standard application fee and the lower application fee; and

(c) if the additional fee is not paid within the period directed by the Tribunal or, if no such direction is given, within the prescribed period, the Tribunal may dismiss the application but:

(i) if the additional fee is paid after the application is dismissed, the applicant may apply to the Tribunal for reinstatement of the application; and

(ii) if the Tribunal considers it appropriate to do so, the Tribunal may reinstate the application and give any directions that appear to it to be appropriate in the circumstances.

24AD(3)
If the Tribunal waives the whole or a part of the additional fee:

(a) if the whole of the fee is waived - paragraphs (2)(b) and (c) do not apply; or

(b) if part of the fee is waived - references in those paragraphs to the additional fee are taken to be references to the part of the fee that is not waived.

24AD(4)
If:

(a) an application is, or 2 or more applications by the same applicant are, before the Small Taxation Claims Tribunal under subsection 24AC(1); and

(b) another application is before the Administrative Appeals Tribunal that:

(i) is made by the same applicant; and

(ii) may, in the opinion of the Registrar, a District Registrar or a Deputy Registrar, be conveniently heard before the Administrative Appeals Tribunal at the same time as the first-mentioned application or applications;

the following provisions apply:

(c) the applications are to be heard and determined before the Taxation Appeals Division;

(d) that Division, when hearing and determining the applications, is not to be known as the Small Taxation Claims Tribunal;

(e) the Registrar, a District Registrar or a Deputy Registrar may order that only one standard application fee is payable for the applications.

S 24AD inserted by No 34 of 1997, Sch 1, item 3.