Industry Research and Development Act 1986

PART III - FUNCTIONS RELATING TO THE R & D TAX OFFSET  

Division 5 - Review  

SECTION 30E   EXTERNAL REVIEW BY AAT OF INTERNAL REVIEW DECISIONS  

30E(1)  
Application may be made to the Administrative Appeals Tribunal for review of an internal review decision of the Board.

30E(2)  
Subsection 43(6) of the Administrative Appeals Tribunal Act 1975 has effect for the purposes of this Act and the Income Tax Assessment Act 1997 for:


(a) an internal review decision as varied by the Tribunal under section 43 of the Administrative Appeals Tribunal Act 1975 ; or


(b) a decision made by the Tribunal under that section in substitution for an internal review decision.

Note:

This means that the varied or substituted decision takes effect from the day on which the reviewable decision took effect (see subsection 30D(5) ).

30E(3)  
If an internal review decision is taken to be made under subsection 30D(3) , section 29 of the Administrative Appeals Tribunal Act 1975 applies as if:


(a) paragraph 29(1)(d) of that Act applied to the internal review decision; and


(b) the prescribed time for the purposes of that paragraph were the end of the period of 28 days starting on the day on which the internal review decision is taken to be made.

30E(4)  
Despite section 35 of the Administrative Appeals Tribunal Act 1975 :


(a) hearings of proceedings for review of an internal review decision are to be held in private; and


(b) during the proceedings, the Tribunal may, by order:


(i) give directions as to the persons who may be present during all or part of a hearing of the proceedings; and

(ii) give directions of a kind mentioned in subsection 35(3) or (4) of that Act.



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