Law and Justice Legislation Amendment Act 1997 (34 of 1997)

Schedule 1   Amendment of the Administrative Appeals Tribunal Act 1975

3   After Part III

Insert:

Part IIIAA - Small Taxation Claims Tribunal

24AA Definitions

In this Part:

determined amount means:

(a) subject to paragraph (b) - $5,000; or

(b) if a higher amount is determined by the regulations - the higher amount.

lower application fee means the fee payable in respect of an application for the review of a relevant taxation decision where subsection 24AC(1) applies in respect of the hearing and determination of the application.

relevant taxation decision means:

(a) a reviewable objection decision under Part IVC of the Taxation Administration Act 1953; or

(b) a decision refusing a request for an extension of time within which to make a taxation objection under section 14ZL of the Taxation Administration Act 1953.

standard application fee means the fee payable in respect of an application for the review of a relevant taxation decision where subsection 24AC(1) does not apply in respect of the hearing and determination of the application.

24AB Reviews of relevant taxation decisions to be heard before the Taxation Appeals Division

Subject to this Part, an application for the review of a relevant taxation decision is to be heard in the Taxation Appeals Division of the Tribunal.

24AC Small Taxation Claims Tribunal to hear certain tax disputes

(1) Subject to section 24AD, if an application is made for the review of a relevant taxation decision and:

(a) either:

(i) the application states the amount that the applicant considers to be the amount of tax in dispute and the amount so stated is less than the determined amount; or

(ii) the application does not state as mentioned in subparagraph (i) but, before the start of the hearing of the application, the applicant notifies the Tribunal in writing of the amount that the applicant considers to be the amount of tax in dispute and the amount so notified is less than the determined amount; or

(b) the decision is a decision refusing a request for an extension of time;

the Taxation Appeals Division, when hearing and determining the application, is to be known as the Small Taxation Claims Tribunal.

(2) A notification may be given to the Tribunal under subparagraph (1)(a)(ii) in respect of any application for the review of a relevant taxation decision, whether the application was made before, or is made after, the commencement of this section.

(3) Subject to section 24AD, if subparagraph (1)(a)(ii) applies, the applicant is entitled to a refund of so much of the application fee paid as exceeds the lower application fee.

24AD What happens if the Small Taxation Claims Tribunal considers that the tax in dispute is not less than the determined amount

(1) If:

(a) an application is before the Small Taxation Claims Tribunal under paragraph 24AC(1)(a); and

(b) the Tribunal considers that the amount of tax in dispute is not less than the determined amount;

the Tribunal may make an order declaring that subsection 24AC(1) is not to apply.

(2) If such an order is made:

(a) the Taxation Appeals Division, when hearing and determining the application, is not to be known as the Small Taxation Claims Tribunal; and

(b) the Tribunal must not proceed to hear and determine the application until the applicant pays an additional fee in respect of the application equal to the difference between the standard application fee and the lower application fee; and

(c) if the additional fee is not paid within the period directed by the Tribunal or, if no such direction is given, within the prescribed period, the Tribunal may dismiss the application but:

(i) if the additional fee is paid after the application is dismissed, the applicant may apply to the Tribunal for reinstatement of the application; and

(ii) if the Tribunal considers it appropriate to do so, the Tribunal may reinstate the application and give any directions that appear to it to be appropriate in the circumstances.

(3) If the Tribunal waives the whole or a part of the additional fee:

(a) if the whole of the fee is waived - paragraphs (2)(b) and (c) do not apply; or

(b) if part of the fee is waived - references in those paragraphs to the additional fee are taken to be references to the part of the fee that is not waived.

(4) If:

(a) an application is, or 2 or more applications by the same applicant are, before the Small Taxation Claims Tribunal under subsection 24AC(1); and

(b) another application is before the Administrative Appeals Tribunal that:

(i) is made by the same applicant; and

(ii) may, in the opinion of the Registrar, a District Registrar or a Deputy Registrar, be conveniently heard before the Administrative Appeals Tribunal at the same time as the first-mentioned application or applications;

the following provisions apply:

(c) the applications are to be heard and determined before the Taxation Appeals Division;

(d) that Division, when hearing and determining the applications, is not to be known as the Small Taxation Claims Tribunal;

(e) the Registrar, a District Registrar or a Deputy Registrar may order that only one standard application fee is payable for the applications.