Commonwealth Numbered Acts

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997 No. 70, 1997 - SECT 29

Application of section
29. (1) This section applies if the Commissioner decides not to remit the
whole or part of any interest or late payment penalty.

Request to reconsider decision

(2) The person liable to pay the interest or penalty may, within 21 days after
the day on which the person receives notice of the decision, or within any
further period that the Commissioner allows, request the Commissioner to
reconsider the decision.

Reasons for request to be stated

(3) The request is to set out the reasons for making it.

Commissioner to reconsider decision

(4) On receipt of the request, the Commissioner must reconsider the decision
and may confirm or revoke the decision or vary the decision in any way.

Reconsideration not completed within 21 days

(5) If the Commissioner does not confirm, revoke or vary the decision within
21 days after the day on which the Commissioner received the request, the
Commissioner is taken, at the end of that period, to have confirmed the
decision.

Notice of reconsideration

(6) If the Commissioner confirms, revokes or varies a decision within the
period referred to in subsection (5), the Commissioner must tell the person
the result of the reconsideration and the reasons for confirming, varying or
revoking the decision, as the case may be.

Application for review of decision

(7) Applications may be made to the Administrative Appeals Tribunal for review
of decisions of the Commissioner that have been confirmed or varied.

Manner of applying for review

(8) If a decision is taken, because of subsection (5), to be confirmed,
section 29 of the Administrative Appeals Tribunal Act 1975 applies as if the
prescribed time for making application for review of the decision was the
period starting on the day on which the decision is taken to be confirmed and
ending on the 28th day after that day.

Operation of decision that is subject to review

(9) If a request is made under subsection (2) for the reconsideration of a
decision, section 41 of the Administrative Appeals Tribunal Act 1975 applies
as if the making of the request were the making of an application to the
Administrative Appeals Tribunal for a review of the decision.

Hearing of review to be in private

(10) The hearing of a proceeding before the Administrative Appeals Tribunal
that relates to a decision referred to in subsection (7) is to take place in
private and the Tribunal may, by order:

   (a)  give directions as to the persons who may be present; and

   (b)  give directions of a kind referred to in paragraph 35(2)(b) or (c) of
        the Administrative Appeals Tribunal Act 1975.