Document ID: chunk:federal_register_of_legislation:C2010C00151:clause:3_77:p1
Version: federal_register_of_legislation:C2010C00151
Segment Type: clause
Provision Reference: sch 3 cl 77 (pt 1/2)
Character Range: 282725–285578

77  Application—review of decisions

Decisions of the Registrar—internal review pending or not yet started at commencement

(1) Subject to subitem (3), Part VII (internal review) of the Registration and Collection Act (as amended by this Schedule) applies in relation to a decision made by the Registrar under that Act or the Assessment Act before or after the commencement of this item.

Note: Part VII of the Registration and Collection Act (as amended by this Schedule) also applies if a proceeding for internal review was pending under that Part or Part 6B of the Assessment Act immediately before the commencement of this item (see subitem (4)).

(2) Part VIIA (SSAT review) of the Registration and Collection Act (as inserted by this Schedule) applies in relation to a decision made by the Registrar under subsection 83(1) or 87(1) of the Registration and Collection Act after the commencement of this item.

Decisions of the Registrar—internal review completed before commencement

(3) If, before the commencement of this item:
 (a) a person objected under:
 (i) Part 6B of the Assessment Act; or
 (ii) Part VII of the Registration and Collection Act;
  to a decision (however described) of the Registrar (the original decision); and
 (b) the Registrar made a decision (the objection decision) on the objection under:
 (i) subsection 98ZC(1) of the Assessment Act; or
 (ii) subsection 87(1) or 98(1) of the Registration and Collection Act;
those Acts, as in force immediately before that commencement, continue to apply in relation to the original decision and the objection decision.

Pending proceedings—internal reviews

(4) A proceeding before the Registrar that, immediately before the commencement of this item, was pending under:
 (a) Part 6B of the Assessment Act; or
 (b) Part VII of the Registration and Collection Act;
is taken, at that commencement, to be pending under Part VII of the Registration and Collection Act as amended by this Schedule.

(5) The Assessment Act and the Registration and Collection Act, as in force immediately before the commencement of this item, continue to apply in relation to a decision made by the Registrar before that commencement under:
 (a) subsection 98ZE(1) of the Assessment Act; or
 (b) subsection 91(1) or 101(1) of the Registration and Collection Act.

Pending proceedings—court and AAT reviews

(6) The amendments of the Assessment Act and the Registration and Collection Act made by this Schedule do not affect:
 (a) any proceeding pending before a court under:
 (i) Part 7 of the Assessment Act; or
 (ii) section 88 of the Registration and Collection Act;
  immediately before the commencement of this item; or
 (b) any proceeding pending before the Administrative Appeals Tribunal under:
 (i) subsection 98ZE(7) or 98ZF(1) of the Assessment Act; or
 (ii) subsection 91(5), 99(1) or 101(5)