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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 121

Hearing of certain ART reviews in private

  (1)   This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.

  (2)   The hearing of the proceeding must be in private.

  (3)   The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.

  (4)   In giving directions, the ART must have regard to the wishes of the parties and the need to protect their privacy.

  (5)   Section   69 (hearings to be in public unless practice directions or ART order requires otherwise) of the ART Act does not apply in relation to the hearing of the proceeding.



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