TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 [ REPEALED]

PART X - AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936  

SECTION 80   REPEAL OF SECTIONS 187, 188 AND 189 AND SUBSTITUTEION OF NEW  

80  
Sections 187, 188 and 189 of the Principal Act are repealed and the following sections are substituted:

``187   Request for reference  

A taxpayer who is dissatisfied with a decision under section 186 on an objection by the taxpayer may, within 60 days after service on the taxpayer 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.

``188(1)   Applications for extension of time  

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

``188(2)  
Where the period for the lodgment by the taxpayer of a request under section 187 has ended, the taxpayer 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.

``188(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 taxpayer to lodge the objection or request as required by this Act.

``188A(1)   Consideration of applications for extension of time for lodging objections  

The Commissioner shall consider each application made under sub-section 188(1) and may grant or refuse the application.

``188A(2)  
The Commissioner shall give to the taxpayer who made the application notice in writing of the decision on the application.

``188A(3)  
A taxpayer who is dissatisfied with a decision under sub-section (1) in respect of an application made by the taxpayer may apply to the Tribunal for review of the decision.

``188A(4)  
Where an application under sub-section 188(1) has been granted, the taxpayer who made the application shall, for the purposes of this Part, be treated as having duly lodged the objection to which the application relates.

``188B(1)   Consideration of applications for extension of time for lodging requests for reference  

Where the Commissioner receives an application under sub-section 188(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.

``188B(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 taxpayer concerned of an application to the Tribunal to extend the time within which the request may be lodged with the Commissioner.

``188B(3)  
The sending of an application to a Supreme Court under paragraph (1)(b) constitutes the making by the taxpayer 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.

``188B(4)  
The Tribunal or the Supreme Court, as the case may be, may grant or refuse the application.

``188B(5)  
Where an application under sub-section 188(2) has been granted, the taxpayer shall, for the purposes of this Part, be treated as having duly lodged the request to which the application relates.

``189(1)   Reference to Tribunal or Court  

Where a taxpayer duly lodges, or is to be treated as having duly lodged, a request under section 187, the Commissioner shall comply with the request.

``189(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 taxpayer of an application to the Tribunal for review of the decision.

``189(3)  
The referral of a decision on an objection to a Supreme Court constitutes the instituting by the taxpayer concerned of an appeal against the decision, and that appeal shall be heard by that Court constituted by a single Judge.

``189A(1)   Notice to refer  

Subject to sub-sections (2) and (3), if, within 60 days after receiving a request under section 187 in relation to a decision on an objection, the Commissioner does not comply with the request, the taxpayer 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.

``189A(2)  
Where an application under section 188 in relation to a request has been granted, the taxpayer 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.

``189A(3)  
If, within 60 days after receiving a request under section 187 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 188 in relation to a request has been granted, the Commissioner, by notice in writing served on the taxpayer who made the request, requires the taxpayer 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.''.




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