Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 24 Powers of Board

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 24

24. (1) A Board of Review has power to review such decisions of the
Commissioner, a Second Commissioner or a Deputy Commissioner as are referred
to it under this Part.

(2) For the purpose of reviewing decisions referred to it under this Part, a
Board of Review has, subject to this section, all the powers and functions of
the Commissioner in making prescribed decisions and assessments under this
Act, and prescribed decisions or assessments made by the Board shall, for the
purposes of this Act (except for the purpose of objections to, review of and
appeals from those decisions or assessments), be deemed to be decisions or
assessments of the Commissioner.

(3) If the Commissioner amends an assessment that is subject to an objection
the decision on which has been referred to a Board of Review for review, the
amended assessment is the assessment to be dealt with by the Board under this
Part.

(4) A Board of Review does not have power to review decisions of the
Commissioner relating to the remission of additional tax payable by way of
penalty, except decisions relating to the remission of additional tax payable
under section 17.