Income Tax Assessment Act 1997
View history note
Hide history noteAfter receiving an application for review of a reviewable decision, the * Industry Secretary must review the decision.
419-125(2)
The * Industry Secretary may request the applicant to give specified information, or specified kinds of information, to the Industry Secretary about the application.
Making internal review decisions
419-125(3)
After reviewing the reviewable decision, the * Industry Secretary must make a decision (an internal review decision ): (a) confirming the reviewable decision; or (b) varying the reviewable decision; or (c) setting aside the reviewable decision and substituting a new decision.
Note:
An internal review decision is reviewable by the ART (see section 419-135 ). Under the Administrative Review Tribunal Act 2024 , notice of the internal review decision must be given to any person whose interests are affected by the decision.
Deemed internal review decisions
419-125(4)
If the * Industry Secretary does not make a decision under subsection (3) before the end of the 60-day period that: (a) starts on the day the Industry Secretary receives the application for review; and (b) pauses while the Industry Secretary waits for any information requested under subsection (2) about the application for review;
the Industry Secretary is taken, at the end of that period, to have made a decision (also an internal review decision ) confirming the reviewable decision.
419-125(5)
However, an internal review decision (the deemed decision ) is taken not to have been made under subsection (4) if: (a) after the end of the period referred to in that subsection, the * Industry Secretary makes a decision under subsection (3) about the applicable reviewable decision; and (b) an application has yet to be made under section 419-135 to the * ART for review of the deemed decision.
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