Document ID: chunk:federal_register_of_legislation:C2004A04141:body:0:p6
Version: federal_register_of_legislation:C2004A04141
Segment Type: other
Provision Reference: 
Character Range: 15746–18479

Administrative Appeals Tribunal may, by order:

  (a)     give directions as to the persons who may be present; and

    (b)     give directions of a kind referred to in paragraph 35 (2) (b) or (c) of the Administrative Appeals Tribunal Act 1975.

Statements to accompany notification of decisions

"39u. (1) Where the Board makes a decision to which section 39s applies and gives to a person whose interests are affected by the decision notice in writing of the decision, that notice must include a statement to the effect that:

    (a)     the person may, if dissatisfied with the decision, seek a reconsideration of the decision by the Board in accordance with subsection 39s (2); and

    (b)    the person may, subject to the Administrative Appeals Tribunal Act 1975, if dissatisfied with a decision made by the Board upon that reconsideration confirming or varying the first-mentioned decision, make application to the Administrative Appeals Tribunal for review of the decision so confirmed or varied.

"(2) Where the Board confirms or varies a decision under subsection 39s (4) and gives to a person notice in writing of the confirmation or variation of the decision, that notice must include a statement to the effect that the person may, subject to the Administrative Appeals Tribunal Act 1975, if dissatisfied with the decision so confirmed or varied, make application to the Administrative Appeals Tribunal for review of the decision.

"(3) Where the Board makes a decision under subsection 39g (4), section 39m or subsection 39n (2) or 39p (4) and gives to a person whose interests are affected by the decision notice in writing of the decision, that notice must:

     (a)     in all cases—include a statement to the effect that, subject to the Administrative Appeals Tribunal Act 1975, application may be made to the Administrative Appeals Tribunal, by or on behalf of any person whose interests are affected by the decision, for review of the decision; and

     (b)     except where subsection 28 (4) of that Act applies—include a statement to the effect that a request may be made under section 28 of that Act by or on behalf of such a person for a statement setting out the findings on material questions of fact, referring to the evidence or the material on which those findings were based and giving the reasons for the decision.

"(4) A failure to comply with this section does not affect the validity of the decision.

Tax consequences of variation or revocation of reviewable decisions

"39v. (1) For the purposes of the Income Tax Assessment Act 1936, where a decision of the Board under this Part is revoked or set aside in accordance with section 39s of this Act or section 43 of the Administrative Appeals