Commonwealth Numbered Acts

TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986No. 48, 1986 - SECT 20

20. Sections 23, 24 and 25 of the Principal Act are repealed and the following
sections are substituted: Request for reference

"23. An objector who is dissatisfied with a decision under section 22 on an
objection by the objector may, within 60 days after service on the objector of
notice of the decision, lodge with the Commissioner, in writing, either-

   (a)  a request to refer the decision to the Tribunal; or

   (b)  a request to refer the decision to a specified Supreme Court.
        Applications for extension of time

"24. (1) Where the period for the lodgment by a person of an objection against
a prescribed decision or 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 an objector of a request under
section 23 has ended, the objector 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 by a person 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

"25. (1) The Commissioner shall consider each application made under
sub-section 24 (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 of 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 24 (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

"25A. (1) Where the Commissioner receives an application under sub-section 24
(2), the Commissioner shall, as soon as practicable-

   (a)  if the application relates to a request to refer a decision to the
        Tribunal-send the application to the Tribunal; or

   (b)  if the application relates to a request to refer a decision to a
        specified Supreme Court-send the application to that Supreme Court.

"(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 sending of an application to a Supreme Court under paragraph (1) (b)
constitutes the making by the person concerned of an application to that Court
to extend the time within which the request concerned may be lodged with the
Commissioner and the application shall be heard by that Court constituted by a
single Judge.

"(4) The Tribunal or the Supreme Court, as the case may be, may grant or
refuse the application.

"(5) Where an application under sub-section 24 (2) has been granted, the
person shall, for the purposes of this Part, be treated as having duly lodged
the request to which the application relates. Reference to Tribunal or Court

"25B. (1) Where an objector duly lodges, or is to be treated as having duly
lodged, a request under section 23, 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 objector of an application to the Tribunal for
review of the decision.

"(3) The referral of a decision on an objection to a Supreme Court constitutes
the instituting by the objector concerned of an appeal against the decision,
and that appeal shall be heard by that Court constituted by a single Judge.
Notice to refer

"25C. (1) Subject to sub-sections (2) and (3), if, within 60 days after
receiving a request under section 23 in relation to a decision on an
objection, the Commissioner does not comply with the request, the objector 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 24 in relation to a request has been
granted, the objector who made the request is not entitled to give notice
under sub-section (1) of this section 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 23 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 24 in
relation to a request has been granted, the Commissioner, by notice in writing
served on the objector who made the request, requires the objector 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 or appeal

"25D. In proceedings under this Part on a review before the Tribunal or on
appeal to a Supreme Court-

   (a)  the objector is, unless the Tribunal or Court 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 objector. Review of remission
        decisions

"25E. Notwithstanding section 25 of the Administrative Appeals Tribunal Act
1975, the Tribunal 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.".