Superannuation (Self Managed Superannuation Funds) Taxation Act 1987

PART IV - MISCELLANEOUS  

SECTION 17   STATEMENTS TO ACCOMPANY NOTIFICATION OF DECISIONS  

17(1)   [Notice that reviewable decision made]  

Where notice in writing is given to the trustees of a fund or unit trust affected by a reviewable decision that the reviewable decision has been made, that notice shall include a statement to the effect that:


(a) the trustees may, if dissatisfied with the decision, seek a reconsideration of the decision by the Commissioner of Taxation in accordance with subsection 16(1) ; and


(b) the trustees may, subject to the Administrative Appeals Tribunal Act 1975 , if dissatisfied with a decision made by the Commissioner of Taxation upon that reconsideration confirming or varying the first-mentioned decision, make application to the Administrative Appeals Tribunal for review of the decision so confirmed or varied.

17(2)   [Confirmation or variation of reviewable decision]  

Where the Commissioner of Taxation confirms or varies a reviewable decision under subsection 16(3) and gives to the trustees of a fund or unit trust notice in writing of the confirmation or variation of the decision, that notice shall include a statement to the effect that the trustees may, subject to the Administrative Appeals Tribunal Act 1975 , if dissatisfied with the decision so confirmed or varied, make application to the Administrative Appeals Tribunal for review of the decision.

17(3)   [Effect of failure to comply with section on validity of decision]  

Any failure to comply with the requirements of subsections (1) and (2) in relation to a reviewable decision or a decision under subsection 16(3) does not affect the validity of that decision.




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