Commonwealth Numbered Acts

TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986No. 48, 1986 - SECT 10

10. Sections 75 and 76 of the Principal Act are repealed and the following
sections are substituted: Request for reference

"75. A person who is dissatisfied with a decision under section 74 on an
objection by the person may, within 60 days after service on the person of
notice of the decision, lodge with the Commissioner a request in writing to
refer the decision to the Tribunal. Applications for extension of time

"76. (1) Where the period for the lodgment by a person of an objection against
a prescribed decision or an assessment has ended, the person may,
notwithstanding that the period has ended, send the objection to the
Commissioner together with an application in writing requesting the
Commissioner to treat the objection as having been duly lodged.

"(2) Where the period for the lodgment by a person of a request under section
75 has ended, the person may, notwithstanding that the period has ended, send
the request to the Commissioner together with an application in writing asking
that the request be treated as having been duly lodged.

"(3) An application under sub-section (1) or (2) shall state fully and in
detail the circumstances concerning, and the reasons for, the failure by the
person to lodge the objection or request as required by this Act.
Consideration of applications for extension of time for lodging objections

"76A. (1) The Commissioner shall consider each application made under
sub-section 76 (1) and may grant or refuse the application.

"(2) The Commissioner shall give to the person who made the application notice
in writing of the decision on the application.

"(3) A person who is dissatisfied with a decision under sub-section (1) in
respect of an application made by the person may apply to the Tribunal for
review of the decision.

"(4) Where an application under sub-section 76 (1) has been granted, the
person who made the application shall, for the purposes of this Part, be
treated as having duly lodged the objection to which the application relates.
Consideration of applications for extension of time for lodging requests for
reference

"76B. (1) Where the Commissioner receives an application under sub-section 76
(2), the Commissioner shall, as soon as practicable, send the application to
the Tribunal.

"(2) The sending of an application to the Tribunal under sub-section (1)
shall, for the purposes of the Administrative Appeals Tribunal Act 1975, be
deemed to constitute the making by the person concerned of an application to
the Tribunal to extend the time within which the request may be lodged with
the Commissioner.

"(3) The Tribunal may grant or refuse the application.

"(4) Where an application under sub-section 76 (2) has been granted, the
person who made it shall, for the purposes of this Part, be treated as having
duly lodged the request to which the application relates. Reference to
Tribunal

"76C. (1) Where a person duly lodges, or is to be treated as having duly
lodged, a request under section 75, the Commissioner shall comply with the
request.

"(2) The referral of a decision on an objection to the Tribunal shall, for the
purposes of the Administrative Appeals Tribunal Act 1975, be deemed to
constitute the making by the person of an application to the Tribunal for
review of the decision. Notice to refer

"76D. (1) Subject to sub-sections (2) and (3), if, within 60 days after
receiving a request under section 75 in relation to a decision on an
objection, the Commissioner does not comply with the request, the person who
made the request may give notice in writing to the Commissioner requiring the
Commissioner to do so and the Commissioner shall, within 60 days after
receiving the notice, comply with the request.

"(2) Where an application under section 76 in relation to a request has been
granted, the person who made the request is not entitled to give notice under
sub-section (1) in relation to the request before the expiration of 60 days
after the day on which the application was granted.

"(3) If, within 60 days after receiving a request under section 75 in relation
to a decision on an objection or, in a case to which sub-section (2) of this
section applies, within 60 days after an application under section 76 in
relation to a request has been granted, the Commissioner, by notice in writing
served on the person who made the request, requires the person to give
information relating to the objection, the Commissioner is not required to
comply with the request until the expiration of 60 days after the receipt by
the Commissioner of that information. Procedure on review

"76E. In proceedings under this Part on a review before the Tribunal-

   (a)  the person who requested the review is, unless the Tribunal otherwise
        orders, limited to the grounds stated in the objection; and

   (b)  the burden of proving that a prescribed decision is incorrect, or that
        an assessment is excessive, lies on the person who requested the
        review. Implementation of decisions

"76F. (1) When a decision of the Tribunal under this Part becomes final, the
Commissioner shall, not later than 60 days after that decision becomes final,
take such action, including amending the assessment, if any, concerned, as may
be necessary to give effect to the decision.

"(2) In determining, for the purposes of sub-section (1), when a decision of
the Tribunal becomes final, if an appeal has been made to the Full Court of
the Federal Court of Australia in relation to that decision but no application
for special leave to appeal to the High Court in relation to that decision is
made within 30 days after the determination of the first-mentioned appeal, the
decision of the Federal Court of Australia shall be taken to have become final
on the expiration of that period.".