Administrative Review Tribunal Rules 2024

PART 1 - PRELIMINARY  

SECTION 4  

4   DEFINITIONS  

Note:

A number of expressions used in this instrument are defined in the Act, including the following:

  • (a) decision-maker;
  • (b) election notice;
  • (c) Principal Registrar;
  • (d) second review;
  • (e) statement of reasons;
  • (f) Tribunal case event.

  • In this instrument:

    Act
    means the Administrative Review Tribunal Act 2024 .

    original decision-maker
    , in relation to an application under section 123 of the Act to the President to refer a decision of the Tribunal to the guidance and appeals panel, means the decision-maker of the reviewable decision that the Tribunal ' s decision relates to.

    small business entity
    has the same meaning as in the Income Tax Assessment Act 1997 .

    small business taxation decision
    means a decision made:


    (a) under a taxation law (within the meaning of the Income Tax Assessment Act 1997 ); and


    (b) in relation to a small business entity.


     

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