TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XXXI - TRANSITIONAL AND REPEALS  

SECTION 223   HEARINGS  

223(1)    
Where, under a relevant tax law as in force immediately before 1 July 1986, the Commissioner of Taxation had referred a decision or request to a Board of Review but no decision had been given by the Board before that day in relation to the reference -

(a) the reference shall, with effect from that day, be treated as if the decision of the Commissioner to which the reference relates had been referred to the Tribunal under the relevant tax law as in force after that day;

(b) proceedings on the reference shall, with effect from that day, be continued before the Tribunal;

(c) if, before 1 July 1986, the Board of Review had started to take evidence in relation to the reference, the President of the Tribunal shall, for the purpose (where necessary) of continuing proceedings on that reference and for the purpose of making a decision on the reference, cause the Tribunal to be constituted by one or more of the persons who, immediately before 1 July 1986, constituted the Board of Review to which the reference was made; and

(d) a record of all evidence given, and all documents produced, to the Board of Review before that day in connection with the reference shall be made available to the Tribunal for the purposes of the deliberations of the Tribunal and the evidence and documents shall be taken to have been given or produced, respectively, to the Tribunal.

223(2)    
In any case where the President is not able, for the purpose of completing a review of a decision under a relevant tax law, to constitute the Tribunal of one or more of the persons who previously constituted the Board of Review for the purpose of that review, the matter shall be dealt with as if it were a new matter for review duly referred to the Tribunal under that tax law.

223(3)    
Where any difficulty arises in the application to a particular matter of the provisions of this Part, or of a relevant tax law because of the operation of this Part, the President may give directions not inconsistent with the Administrative Appeals Tribunal Act 1975 or this Part to resolve the difficulty.