Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) After receiving an application for review of a reviewable decision, the Board must review the decision.
Making internal review decisions
(2) After reviewing the reviewable decision, the Board must make a decision (an internal review decision ):
(a) confirming the reviewable decision; or
(b) varying the reviewable decision; or
(c) setting aside the reviewable decision and substituting a new decision.
Note: An internal review decision is reviewable by the Administrative Review Tribunal (see section 30E). Under the Administrative Review Tribunal Act 2024 , notice of the internal review decision must be given to any person whose interests are affected by the decision.
Deemed internal review decisions
(3) If the Board does not make a decision under subsection (2) before the end of the period of 90 days after the day on which the Board received the application for review, the Board is taken, at the end of that period, to have made a decision (also an internal review decision ) confirming the reviewable decision.
(4) However, an internal review decision (the deemed decision ) is taken not to have been made under subsection (3) if:
(a) after the end of the period referred to in that subsection, the Board makes a decision under subsection (2) about the applicable reviewable decision; and
(b) an application has yet to be made under section 30E to the Administrative Review Tribunal for review of the deemed decision.
Matters relevant to all internal review decisions
(5) For the purposes of this Act and the Income Tax Assessment Act 1997 , an internal review decision takes effect on the day on which the reviewable decision took effect.
(6) The Board must notify the Commissioner in writing of:
(a) the making of an internal review decision; and
(b) the reasons for that decision.