Commonwealth Consolidated Acts

ADMINISTRATIVE APPEALS TRIBUNAL ACT 1975 - SECT 24AC

             (1)  Subject to section 24AD, if an application is made for the review of a relevant taxation decision and:

                     (a)  either:

                              (i)  the application states the amount that the applicant considers to be the amount of tax in dispute and the amount so stated is less than the determined amount; or

                             (ii)  the application does not state as mentioned in subparagraph (i) but, before the start of the hearing of the application, the applicant notifies the Tribunal in writing of the amount that the applicant considers to be the amount of tax in dispute and the amount so notified is less than the determined amount; or

                    (aa)  the decision relates to an application made by the applicant under section 340‑ 5 in Schedule 1 to the Taxation Administration Act 1953 ; or

                     (b)  the decision is a decision refusing a request for an extension of time;

the Taxation Appeals Division, when hearing and determining the application, is to be known as the Small Taxation Claims Tribunal.

             (2)  A notification may be given to the Tribunal under subparagraph (1)(a)(ii) in respect of any application for the review of a relevant taxation decision, whether the application was made before, or is made after, the commencement of this section.

             (3)  Subject to section 24AD, if subparagraph (1)(a)(ii) applies, the applicant is entitled to a refund of so much of the application fee paid as exceeds the lower application fee.