A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 4C   Access to ABN information

Part 1   Amendments

A New Tax System (Australian Business Number) Act 1999

4   After Division 10

Insert:

Division 10A - Review of decisions about disclosure

27A Review of decisions

(1) Applications may be made to the Administrative Appeals Tribunal for review of a decision of the *Registrar under subsection 26(4) or 27(7).

(2) If an application for review is made under subsection (1), the orders that may be made under subsection 41(2) of the Administrative Appeals Tribunal Act 1975 include an order that the *Registrar not disclose the details that are the subject of the application pending the determination of the application for review.

27B Statement of rights to seek review

(1) If:

(a) a decision of a kind referred to in section 27A is made; and

(b) notice in writing of the decision is given to a *person whose interests are affected by the decision;

that notice must:

(c) include a statement to the effect that, if the person is dissatisfied with the decision, application may, subject to the Administrative Appeals Tribunal Act 1975, be made to the Tribunal for review of the decision; and

(d) except where subsection 28(4) of that Act applies - also include a statement to the effect that the person may request a statement under section 28 of that Act.

(2) A failure to comply with subsection (1) does not affect the validity of the decision.