Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon John Dawkins, M.P.)Administrative Decisions (Judicial Review) Act 1977
Summary of proposed amendments
The Bill will ensure that decisions of the Commissioner of Taxation relating to liability for superannuation guarantee charge are not reviewable under the Administrative Decisions (Judicial Review) Act but are reviewable instead under the separate objection, review and appeal provisions contained in Part 4 of the Superannuation Guarantee (Administration) Bill.
Explanation of proposed amendments
The Administrative Decisions (Judicial Review) Act is amended to exclude from review under that Act decisions of the Commissioner of Taxation relating to liability for superannuation guarantee charge. These decisions of the Commissioner will be reviewable instead under the separate objection, review and appeal provisions contained in Part 4 of the Superannuation Guarantee (Administration) Bill 1992.
Commencement date
The amendments to the Administrative Decisions (Judicial Review) Act 1977 apply from 1 July 1992.
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