Commonwealth Consolidated Acts

SMALL SUPERANNUATION ACCOUNTS ACT 1995 - SECT 85

Original decision

  (1)   If a written notice is given to a person affected by a reviewable decision telling the person that the reviewable decision has been made, that notice is to include a statement to the effect that:

  (a)   the person may, if dissatisfied with the decision, seek a reconsideration of the decision by the Commissioner of Taxation in accordance with subsection   82(1); and

  (b)   the person may, subject to the Administrative Review Tribunal Act 2024 , if dissatisfied with a decision made by the Commissioner of Taxation upon that reconsideration confirming or varying the first - mentioned decision, make application to the Administrative Review Tribunal for review of the decision so confirmed or varied.

Note:   Reviewable decision is defined by section   81.

Reconsidered decision

  (2)   If:

  (a)   the Commissioner of Taxation confirms or varies a reviewable decision under subsection   82(4); and

  (b)   gives to a person written notice of the confirmation or variation of the decision;

that notice is to include a statement to the effect that the person may, subject to the Administrative Review Tribunal Act 2024 , if dissatisfied with the decision so confirmed or varied, make application to the Administrative Review Tribunal for review of the decision.

Note:   Reviewable decision is defined by section   81.

Validity of decision

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