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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 110 Simplified outline of this Division

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 110

Simplified outline of this Division

If a person is dissatisfied with a decision of a decision reviewer under Subdivision B of Division   1, the person may apply to the AAT for review of the decision (an "AAT first review") (certain decisions are excepted).

If a person is dissatisfied with a decision of the AAT on AAT first review, the person may apply to the AAT for further review (an "AAT second review").

Certain decisions may only be reviewed once by the AAT (an "AAT single review").

The rules relating to reviews by the AAT are mainly in the AAT Act, but the operation of that Act is modified in some ways by this Division.

The AAT Act allows a person to appeal to a court on a question of law from a decision of the AAT on AAT second review or AAT single review.



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