A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 131 Operation and implementation of decision subject to AAT second review

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 131

  (1)   The AAT Act applies in relation to an application for AAT second review of a decision as if the reference in subsection   41(2) of the AAT Act to the decision to which the relevant proceeding relates were a reference to:

  (a)   if, on AAT first review, the AAT affirmed the original decision--the original decision; and

  (b)   otherwise--both the original decision and whichever of the following is applicable in relation to the AAT first review:

  (i)   the original decision as varied by the AAT;

  (ii)   the decision substituted by the AAT;

  (iii)   the decision made as a result of reconsideration by the Secretary in accordance with any directions or recommendations of the AAT.

  (2)   For the purposes of subsection   (1), the original decision is the decision that was the subject of the AAT first review.

  (3)   The AAT Act applies in relation to an application for AAT second review of a decision as if references in subsections   41(4) and (5) of the AAT Act to the person who made the decision to which the relevant proceeding relates were references to each party to the relevant AAT first review.