TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART VI - AMENDMENTS OF THE ESTATE DUTY ASSESSMENT ACT 1914  

SECTION 37   REPEAL OF SECTIONS 26 AND 27 AND SUBSTITUTION OF NEW SECTIONS  

37    
Sections 26 and 27 of the Principal Act are repealed and the following sections are substituted:

``25(1)   Request for reference  

An administrator who is dissatisfied with a decision under section 24 on an objection by the administrator may, within 60 days after service on the administrator 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.

``25(2)    
An administrator is not entitled to make a request under sub-section (1) in relation to an assessment that was based upon an assessment made under a law of a State unless the administrator has made an appeal (by whatever name called) under the law of the State in respect of the assessment made under the law of the State.

``26(1)   Applications for extension of time  

Where the period for the lodgment by an administrator of an objection against an assessment has ended, the administrator 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.

``26(2)    
Where the period for the lodgment by an administrator of a request under section 25 has ended, the administrator 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.

``26(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 administrator to lodge the objection or request as required by this Act.

``27(1)   Consideration of applications for extension of time for lodging objections  

The Commissioner shall consider each application made under sub-section 26(1) and may grant or refuse the application.

``27(2)    
The Commissioner shall give to the administrator who made the application notice in writing of the decision on the application.

``27(3)    
An administrator who is dissatisfied with a decision under sub-section (1) in respect of an application made by the administrator may apply to the Tribunal for review of the decision.

``27(4)    
Where an application under sub-section 26(1) has been granted, the administrator who made the application shall, for the purposes of this Part, be treated as having duly lodged the objection to which the application relates.

``27A(1)   Consideration of applications for extension of time for lodging requests for reference  

Where the Commissioner receives an application under sub-section 26(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.

``27A(2)    
The sending of an application to the Tribunal under paragraph (1)(a) shall, for the purposes of the Administrative Appeals Tribunal Act 1975 , be deemed to constitute the making by the administrator concerned of an application to the Tribunal to extend the time within which the request may be lodged with the Commissioner.

``27A(3)    
The sending of an application to a Supreme Court under paragraph (1)(b) constitutes the making by the administrator concerned of an application to that Court to extend the time within which the request may be lodged with the Commissioner and the application shall be heard by that Court constituted by a single Judge.

``27A(4)    
The Tribunal or the Supreme Court, as the case may be, may grant or refuse the application.

``27A(5)    
Where an application under sub-section 26(2) has been granted, the administrator shall, for the purposes of this Part, be treated as having duly lodged the request to which the application relates.

``27B(1)   Reference to Tribunal or Court  

Where an administrator duly lodges, or is to be treated as having duly lodged, a request under section 25, the Commissioner shall comply with the request.

``27B(2)    
The referal 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 administrator of an application to the Tribunal for review of the decision.

``27B(3)    
The referral of a decision on an objection to a Supreme Court constitutes the instituting by the administrator concerned of an appeal against the decision, and that appeal shall be heard by that Court constituted by a single Judge.

``27C(1)   Notice to refer  

Subject to sub-sections (2) and (3), if, within 60 days after receiving a request under section 25 in relation to a decision on an objection, the Commissioner does not comply with the request, the administrator 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.

``27C(2)    
Where an application under section 26 in relation to a request has been granted, the administrator 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.

``27C(3)    
If, within 60 days after receiving a request under section 25 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 26 in relation to a request has been granted, the Commissioner, by notice in writing served on the administrator, requires the administrator 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.

``27D   Procedure on review or appeal  

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

(a) the administrator is, unless the Tribunal or Court otherwise orders, limited to the grounds stated in the objection; and

(b) the burden of proving that an assessment is excessive lies on the administrator.

``27E(1)   Powers of Supreme Court on appeal  

A Supreme Court hearing an appeal under this Part may make such order in relation to the decision to which the appeal relates as it thinks fit, including an order confirming or varying the decision.

``27E(2)    
An appeal does not lie from an order referred to in sub-section (1) except as provided in section 28.''.