Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Application may be made to the Administrative Review Tribunal for review of an internal review decision of the Board.
(2) Subsections 108(2) and (4) of the Administrative Review Tribunal Act 2024 have effect for the purposes of this Act and the Income Tax Assessment Act 1997 for:
(a) an internal review decision as varied by the Tribunal under section 105 of the Administrative Review Tribunal Act 2024 ; or
(b) a decision made by the Tribunal under that section in substitution for an internal review decision.
Note: This means that the varied or substituted decision takes effect from the day on which the reviewable decision took effect (see subsection 30D(5)).
(3) If an internal review decision is taken to be made under subsection 30D(3), then, despite section 18 (when to apply--general rule) of the Administrative Review Tribunal Act 2024 , an application to the Administrative Review Tribunal must be made within the period:
(a) beginning on the day on which the decision is taken to be made; and
(b) ending 28 days after the day on which the decision is taken to be made.