A New Tax System (Family Assistance) (Administration) Act 1999

PART 5 - REVIEW OF DECISIONS  

Note:

This Part does not apply in relation to any decision of the Secretary under Division 5 of Part 4 (about departure prohibition orders).

Division 2 - Review by Administrative Appeals Tribunal  

Subdivision C - Other matters relating to AAT first review  

SECTION 126   Notification of decisions and reasons for AAT first review  

126(1)    


If, on AAT first review of a decision, the AAT makes a decision under subsection 43(1) of the AAT Act to affirm the decision under review, the AAT must, within 14 days of making the decision:


(a) give a written notice to the parties that sets out the decision; and


(b) either:


(i) give reasons for the decision orally to the parties and explain that they may request a written statement of reasons; or

(ii) give the parties a written statement of reasons for the decision.

126(2)    


If, on AAT first review of a decision, the AAT makes a decision under subsection 43(1) of the AAT Act that is other than to affirm the decision under review, the AAT must, within 14 days of making the decision:


(a) give a written notice to the parties that sets out the decision; and


(b) give the parties a written statement of reasons for the decision.

126(3)    


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

126(4)    


A party to whom oral reasons are given may, within 14 days after the oral reasons are given, request a written statement of reasons for the decision. If the party does so, the AAT must give the party the statement requested within 14 days after receiving the request.

126(5)    


Subsections 43(2) and (2A) of the AAT Act do not apply in relation to an AAT first review. However, any written statement of reasons given must comply with subsection 43(2B) of that Act.



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