TAXATION ADMINISTRATION ACT 1996 - SECT 101 Powers of court or tribunal on review

TAXATION ADMINISTRATION ACT 1996 - SECT 101

101 Powers of court or tribunal on review

(1) The court or tribunal dealing with the application for review may do any one or more of the following--

(a) confirm or revoke the assessment or other decision to which the application relates,

(b) make an assessment or other decision in place of the assessment or other decision to which the application relates,

(c) make an order for payment to the Chief Commissioner of any amount of tax that is assessed as being payable but has not been paid,

(d) remit the matter to the Chief Commissioner for determination in accordance with its finding or decision,

(e) make any further order as to costs or otherwise as it thinks fit.

(2) Nothing in this section limits the application of the following provisions in respect of an application for review before the Civil and Administrative Tribunal--

(a) Division 3 of Part 3 of Chapter 3 of the Administrative Decisions Review Act 1997 ,

(b) section 60 (Costs) of the Civil and Administrative Tribunal Act 2013 .