TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XIII - AMENDMENTS OF THE PAY-ROLL TAX ASSESSMENT ACT 1941  

SECTION 117   REPEAL OF SECTIONS 40 AND 40A AND SUBSTITUTION OF NEW  

117    
Sections 40 and 40A of the Principal Act are repealed and the following sections are substituted:

``40   Request for reference  

An employer who is dissatisfied with a decision under section 39 on an objection by the employer may, within 60 days after service on the employer of notice of the decision, lodge with the Commissioner a request in writing to refer the decision to the Tribunal.

``40A(1)   Applications for extension of time  

Where the period for the lodgment by an employer of an objection has ended, the employer may, notwithstanding that that period has ended, send the objection to the Commissioner together with an application in writing requesting the Commissioner to treat the objection as having been duly lodged.

``40A(2)    
Where the period for the lodgment by an employer of a request under section 40 has ended, the employer may, notwithstanding that the period has ended, send the request to the Commissioner together with an application in writing asking that the request be treated as having been duly lodged.

``40A(3)    
An application under sub-section (1) or (2) shall state fully and in detail the circumstances concerning, and the reasons for, the failure by the person to lodge the objection or request as required by this Act.

``40B(1)   Consideration of applications for extension of time for lodging objections  

The Commissioner shall consider each application made under sub-section 40A(1) and may grant or refuse the application.

``40B(2)    
The Commissioner shall give to the employer who made the application notice in writing of the decision on the application.

``40B(3)    
An employer who is dissatisfied with a decision under sub-section (1) in respect of an application made by the employer may apply to the Tribunal for review of the decision.

``40B(4)    
Where an application under sub-section 40A(1) has been granted, the employer who made the application shall, for the purposes of this Part, be treated as having duly lodged the objection to which the application relates.

``40C(1)   Consideration of applications for extension of time for lodging requests for reference  

Where the Commissioner receives an application under sub-section 40A(2), the Commissioner shall, as soon as practicable, send the application to the Tribunal.

``40C(2)    
The sending of an application to the Tribunal under sub-section (1) shall, for the purposes of the Administrative Appeals Tribunal Act 1975 , be deemed to constitute the making by the employer concerned of an application to the Tribunal to extend the time within which the request may be lodged with the Commissioner.

``40C(3)    
The Tribunal may grant or refuse the application.

``40C(4)    
Where an application under sub-section 40A(1) has been granted, the employer shall, for the purposes of this Part, be treated as having duly lodged the request to which the application relates.

``40D(1)   Reference to Tribunal  

Where an employer duly lodges, or is to be treated as having duly lodged, a request under section 40 in relation to a decision on an objection, the Commissioner shall comply with the request.

``40D(2)    
The referral of a decision on an objection to the Tribunal shall, for the purposes of the Administrative Appeals Tribunal Act 1975 , be deemed to constitute the making by the employer of an application to the Tribunal for review of the decision.

``40E(1)   Notice to refer  

Subject to sub-sections (2) and (3), if, within 60 days after receiving a request under section 40 in relation to a decision on an objection, the Commissioner does not comply with the request, the employer who made the request may give notice in writing to the Commissioner requiring the Commissioner to do so and the Commissioner shall, within 60 days after receiving the notice, comply with the request.

``40E(2)    
Where an application under section 40A in relation to a request has been granted, the employer who made the request is not entitled to give notice under sub-section (1) in relation to the request before the expiration of 60 days after the day on which the application was granted.

``40E(3)    
If, within 60 days after receiving a request under section 40 in relation to a decision on an objection or, in a case to which sub-section (2) of this section applies, within 60 days after an application under section 40A in relation to a request has been granted, the Commissioner, by notice in writing served on the employer who made the request, requires the employer to give information relating to the objection, the Commissioner is not required to comply with the request until the expiration of 60 days after the receipt by the Commissioner of that information.

``40F   Procedure on review  

In proceedings under this Part on a review before the Tribunal -

(a) the person who requested the review is, unless the Tribunal otherwise orders, limited to the grounds stated in the objection; and

(b) the burden of proving that an assessment is excessive, or a decision or determination is incorrect, lies on the person who requested the review.

``40G(1)   Implementation of decisions  

When a decision of the Tribunal under this Part becomes final, the Commissioner shall, not later than 60 days after that decision becomes final, take such action, including amending the assessment concerned as may be necessary to give effect to that decision.

``40G(2)    
In determining, for the purposes of sub-section (1), when a decision of the Tribunal becomes final, if an appeal has been made to the Full Court of the Federal Court of Australia in relation to that decision but no application for special leave to appeal to the High Court in relation to that decision is made within 30 days after the determination of the first-mentioned appeal, the decision of the Federal Court of Australia shall be taken to have become final on the expiration of that period.''.