Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 25

25. (1) Upon every reference under this Part to a Board of Review, the Board
shall give a decision in writing and may confirm or vary the prescribed
decision or confirm, reduce, increase or vary the assessment, as the case
requires.

(2) Upon the request of the Commissioner or the objector, made at the hearing,
a Board of Review, when giving its decision, shall state in writing its
findings of fact and its reasons in law for the decision.