(1) Section 23 (decision - maker must give Tribunal reasons and documents--general rule) of the ART Act does not apply in relation to an application for review of an objection decision.
(2) Instead, the decision - maker of an objection decision must give the ART the following documents within 28 days after the ART notifies the decision - maker of the application for review of the decision:
(a) a statement giving the reasons for the decision;
(b) the notice of the administrative decision concerned;
(c) the objection concerned;
(d) the notice of the objection decision;
(e) every other document that is:
(i) in the Commissioner's possession or under the Commissioner's control; and
(ii) considered by the Commissioner to be necessary to the review of the objection decision concerned;
(f) a list of the documents (if any) being given under paragraph (e).
(3) Section 25 (decision - maker must give Tribunal additional documents within 28 days--general rule) of the ART Act does not apply in relation to the ART's review of an objection decision.
(4) Instead, if:
(a) at any time during the ART's review of an objection decision a document that is necessary to the review comes into the possession or under the control of the decision - maker; and
(b) the document has not been given to the ART for the purposes of the review;
the decision - maker must give a copy of the document to the ART within 28 days after the day on which the document came into the possession or under the control of the decision - maker.
(5) In addition to subsection (4), if, at any time during the ART's review of an objection decision, the ART is satisfied that documents that may be relevant to the review are in the possession or under the control of the decision - maker of the objection decision, the Tribunal may require the decision - maker to give a list of those documents to the Tribunal within a specified period.
(6) To avoid doubt, the ART's power in subsection (5) of this section is in addition to the ART's power in section 26 (decision - maker must give Tribunal additional documents on request--general rule) of the ART Act.
(7) For the purposes of the ART Act:
(a) the requirement to give a statement giving the reasons for the decision under paragraph (2)(a) of this section is taken to be the requirement to give a statement of reasons for the decision under paragraph 23(a) of that Act; and
(b) the requirement to give other documents under subsection (2), (4) or (5) of this section is taken to be the requirement to give other documents under Subdivision B of Division 4 of Part 3 of that Act; and
(c) a statement giving the reasons for a decision, given under subsection (2) of this section, is taken to have been given under paragraph 23(a) of that Act; and
(d) any other document, given under subsection (2), (4) or (5) of this section, is taken to have been given under Subdivision B of Division 4 of Part 3 of that Act.
Note: As a result of this subsection, the decision - maker must, under section 27 of the ART Act, give a copy of the statement or documents to each other party to the proceedings within the relevant period. Also, exceptions under sections 28 and 29 of that Act in relation to giving documents might apply, and under section 24 of that Act the ART may order the decision - maker to give the ART further information.