Commonwealth Numbered Acts

INDUSTRY, TECHNOLOGY AND COMMERCE LEGISLATION AMENDMENT ACT 1991 No. 66 of 1991 - SECT 17

17. After section 39R of the Principal Act the following sections are
inserted: Internal review of decisions

"39S. (1) This section applies to a decision of the Board under subsection 39F
(4), (6), (7) or (9), section 39J, 39L or 39lA or subsection 39P (3).

"(2) A person who is affected by a decision of the Board may, if dissatisfied
with the decision, by notice given to the Board:

   (a)  within the period of 21 days after receiving notice of the decision;
        or

   (b)  within such further period as the Board allows; request the Board to
        reconsider the decision.

"(3) The request must set out the reasons for making the request.

"(4) Upon receipt of the request, the Board must reconsider the decision and
may, subject to subsection (5), confirm or revoke the decision or vary the
decision in such manner as the Board thinks fit.

"(5) If the Board does not confirm, revoke or vary a decision before the end
of the period of 60 days after the day on which the Board received the request
under subsection (2) to reconsider the decision, the Board is taken, at the
end of that period, to have confirmed the decision under subsection (4).

"(6) Where the Board confirms, revokes or varies a decision before the end of
the period referred to in subsection (5), the Board must, by notice served on
the applicant, inform the applicant of the result of the reconsideration of
the decision, and the reasons for confirming, varying or revoking the
decision, as the case may be.

"(7) Where the Board gives a notice to an applicant under subsection (6)
informing the applicant that a decision has been revoked or varied, the Board
must advise the Commissioner of particulars of the notice. Review of decisions
by Administrative Appeals Tribunal

"39T. (1) Applications may be made to the Administrative Appeals Tribunal for
review of decisions of the Board:

   (a)  that have been confirmed or varied under subsection 39S (4); or

   (b)  under subsection 39G (4), section 39M or subsection 39N (2) or 39P
        (4).

"(2) Where a decision is taken, under subsection 39S (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 were the
period commencing on the day on which the decision is taken to be confirmed
and ending on the 28th day after that day.

"(3) Where a request is made under subsection 39S (2) in respect 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 review of that decision.

"(4) The hearing of a proceeding relating to a decision covered by subsection
(1) must take place in private and the Administrative Appeals 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. Statements to
        accompany notification of decisions

"39U. (1) Where the Board makes a decision to which section 39S applies and
gives to a person whose interests are affected by the decision notice in
writing of the decision, that notice must include a statement to the effect
that:

   (a)  the person may, if dissatisfied with the decision, seek a
        reconsideration of the decision by the Board in accordance with
        subsection 39S (2); and

   (b)  the person may, subject to the Administrative Appeals Tribunal Act 
        1975 , if dissatisfied with a decision made by the Board upon that
        reconsideration confirming or varying the first-mentioned decision,
        make application to the Administrative Appeals Tribunal for review of
        the decision so confirmed or varied.

"(2) Where the Board confirms or varies a decision under subsection 39S (4)
and gives to a person notice in writing of the confirmation or variation of
the decision, that notice must include a statement to the effect that the
person may, subject to the Administrative Appeals Tribunal Act 1975, if
dissatisfied with the decision so confirmed or varied, make application to the
Administrative Appeals Tribunal for review of the decision.

"(3) Where the Board makes a decision under subsection 39G (4), section 39M or
subsection 39N (2) or 39P (4) and gives to a person whose interests are
affected by the decision notice in writing of the decision, that notice must:

   (a)  in all cases - include a statement to the effect that, subject to the
        Administrative Appeals Tribunal Act 1975, application may be made to
        the Administrative Appeals Tribunal, by or on behalf of any person
        whose interests are affected by the decision, for review of the
        decision; and

   (b)  except where subsection 28 (4) of that Act applies - include a
        statement to the effect that a request may be made under section 28 of
        that Act by or on behalf of such a person for a statement setting out
        the findings on material questions of fact, referring to the evidence
        or the material on which those findings were based and giving the
        reasons for the decision.

"(4) A failure to comply with this section does not affect the validity of the
decision. Tax consequences of variation or revocation of reviewable decisions

"39V. (1) For the purposes of the Income Tax Assessment Act 1936, where a
decision of the Board under this Part is revoked or set aside in accordance
with section 39S of this Act or section 43 of the Administrative Appeals 
Tribunal Act 1975 , the decision is taken to have never been made.

"(2) Subject to subsection (1), for the purposes of the Income Tax  Assessment
Act 1936 , where a decision of the Board under this Part is varied in
accordance with section 39S of this Act or section 43 of the Administrative 
Appeals Tribunal Act 1975 , the decision is taken to have been originally made
as varied.

"(3) Section 170 of the Income Tax Assessment Act 1936 does not prevent the
amendment of an assessment at any time for the purpose of giving effect to
this section.".