(2) However, a taxpayer
cannot apply to the Civil and Administrative Tribunal under this section for
an administrative review in respect of a decision of a kind prescribed by the
regulations as an exempt decision for the purposes of this section.
(3) A
taxpayer who has applied to the Supreme Court under section 97 for a review of
a decision cannot apply to the Civil and Administrative Tribunal under this
section in respect of the same decision. However, the taxpayer may do so if
the earlier application is withdrawn with the approval of the Supreme Court
for the purpose of enabling the Civil and Administrative Tribunal to deal with
the matter.
(a) the
obligation of the Chief Commissioner under that paragraph to lodge a statement
of reasons with the Tribunal in respect of an application is limited to
providing the Tribunal with a statement of reasons only in respect of the
matters arising from the grounds specified in the application, and
(b) if one
of the grounds specified in the application relates to a matter raised in an
objection determined by the Chief Commissioner--the Chief Commissioner may
rely on reasons previously given to the taxpayer by the Chief Commissioner
under section 93 for the determination of the objection in explanation of that
part of the assessment or decision to which the objection related.
Note :
Section 58 of the Administrative Decisions Review Act 1997 requires an
administrator whose decision is the subject of an application for an
administrative review to the Tribunal to lodge with the Tribunal certain
relevant documents relating to the decision, including statements of reasons.
(6) The Minister is not to recommend the making of a regulation containing
provisions for the purposes of subsection (2) unless the Minister certifies
that the Minister administering the Civil and Administrative Tribunal Act
2013 has agreed to the provisions.
