Taxation Boards of Review (Transfer of Jurisdiction) Act 1986 (Cth)
PART I—PRELIMINARY
Section
1. Short title
2. Commencement
PART II—AMENDMENTS OF THE ADMINISTRATIVE APPEALS TRIBUNAL ACT 1975
3. Principal Act
4. Divisions
PART III—AMENDMENTS OF THE AUSTRALIAN CAPITAL TERRITORY TAXATION (ADMINISTRATION) ACT 1969
5. Principal Act
6. Interpretation
7. Secrecy
8. Review of revocation of authority
9. Objections to assessments and decisions
10. Repeal of sections 75 and 76 and substitution of new sections—
75. Request for reference
76. Applications for extension of time
76a. Consideration of applications for extension of time for lodging objections
76b. Consideration of applications for extension of time for lodging requests for reference
76c. Reference to Tribunal
76d. Notice to refer
76e. Procedure on review
76f. Implementation of decisions
TABLE OF PROVISIONS—
Section
11. Pending appeal or reference not to affect assessment, &c.
12. Adjustment of duty or tax after appeal
13. Evidence of assessments
14. Appearances by Commissioner and Registrar
PART IV—AMENDMENTS OF THE BANK ACCOUNT DEBITS TAX ADMINISTRATION ACT 1982
15. Principal Act
16. Interpretation
17. Secrecy
18. Interpretation
19. Objections
20. Repeal of sections 23, 24 and 25 and substitution of new sections—
23. Request for reference
24. Applications for extension of time
25. Consideration of applications for extension of time for lodging objections
25a. Consideration of applications for extension of time for lodging requests for reference
25b. Reference to Tribunal or Court
25c. Notice to refer
25d. Procedure on review or appeal
25e. Review of remission decisions
21. Decision of Supreme Court
22. Repeal of section 27
23. Appeals from Supreme Court and Federal Court
24. Practice and procedure of Supreme Courts
25. Repeal of section 30 and substitution of new sections—
29a. Implementation of decisions
30. Pending review or appeal not to affect assessment, &c.
26. Variation of prescribed decisions
27. Repeal of section 32
28. Evidence
PART V—AMENDMENTS OF THE CRIMES (TAXATION OFFENCES) ACT 1980
29. Principal Act
30. Application of Part I and Part II in relation to income tax
31. Application of Part I and Part II in relation to fringe benefits tax
PART VI—AMENDMENTS OF THE ESTATE DUTY ASSESSMENT ACT 1914
32. Principal Act
33. Interpretation
34. Application of Part
35. Values of shares and stock
36. Objections
37. Repeal of sections 26 and 27 and substitution of new sections—
25. Request for reference
26. Applications for extension of time
27. Consideration of applications for extension of time for lodging objections
27a. Consideration of applications for extension of time for lodging requests for reference
27b. Reference to Tribunal or Court
27c. Notice to refer
27d. Procedure on review or appeal
27e. Powers of Supreme Court on appeal
38. Appeal from orders under section 27e
39. Case stated to Federal Court of Australia
TABLE
OF PROVISIONS—
Section
40. Insertion of new section—
28ac. Implementation of decisions
41. Pending review or appeal not to affect assessment
42. Repeal of section 28c
43. Practice and procedure of Supreme Courts
44. Release from liability for duty in cases of hardship
PART VII—AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
45. Principal Act
46. Secrecy
47. Arrangements to avoid or reduce fringe benefits tax
48. Repeal of Part VI and insertion of new Part—
PART VI—OBJECTIONS, REVIEWS AND APPEALS
79. Interpretation
79a. Transfer of proceedings
80. Objections
81. Request for reference
82. Applications for extension of time
83. Consideration of applications for extension of time for lodging objections
84. Consideration of applications for extension of time for lodging requests for reference
85. Reference to Tribunal or Court
86. Notice to refer
86a. Procedure on review or appeal
86b. Case stated to Federal Court
86c. Powers of Supreme Court on appeal
86d. Appeals from Supreme Court and Federal Court
86e. Implementation of decisions
87. Practice and procedure of Supreme Courts
88. Pending review or appeal not to affect assessment
49. Where no administration of deceased employer’s estate
50. Unregistered tax agents not to charge fees
51. Preparation of returns, &c, on behalf of registered tax agents
52. Evidence
53. Release of employers in cases of hardship
54. Interpretation
PART VIII—AMENDMENT OF THE FRINGE BENEFITS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1986
55. Principal Act
56. Application of Assessment Act in relation to Commonwealth employment
PART IX—AMENDMENTS OF THE GIFT DUTY ASSESSMENT ACT 1941
57. Principal Act
58. Interpretation
59. Officers to observe secrecy
60. Value of gift
61. Objections
62. Repeal of sections 33 and 34 and substitution of new sections—
32. Request for reference
33. Applications for extension of time
34. Consideration of applications for extension of time for lodging objections
34a. Consideration of applications for extension of time for lodging requests for reference
TABLE
OF PROVISIONS—
Section
34b. Reference to Tribunal or Court
34c. Notice to refer
34d. Procedure on review or appeal
34e. Powers of Supreme Court on appeal
63. Appeals
64. Case stated to Federal Court of Australia
65. Insertion of new section—
36c. Implementation of decisions
66. Pending review or appeal not to affect assessment
67. Repeal of section 38
68. Practice and procedure of Supreme Courts
PART X—AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
69. Principal Act
70. Interpretation
71. Officers to observe secrecy
72. Promoters recoupment tax
73. Tax benefit not allowable in respect of certain recouped expenditure
74. Reviews and appeals
75. Consequential adjustments to assessable income and allowable deductions
76. Reviews and appeals
77. Cancellation of tax benefits, &c.
78. Repeal of Division
79. Objections
80. Repeal of sections 187, 188 and 189 and substitution of new sections—
187. Request for reference
188. Applications for extension of time
188a. Consideration of applications for extension of time for lodging objections
188b. Consideration of applications for extension of time for lodging requests for reference
189. Reference to Tribunal or Court
189a. Notice to refer
81. Grounds of objection and burden of proof
82. Repeal of sections 191 and 192
83. Powers of Tribunal
84. Repeal of sections 194, 195 and 196
85. Practice and procedure of Supreme Courts
86. Repeal of section 197
87. Case stated to Federal Court of Australia
88. Order of Court on appeal
89. Insertion of new section—
200b. Implementation of decisions
90. Pending review or appeal not to affect assessment
91. Repeal of section 202
92. Assessment where no administration
93. Review of decisions
94. Notification and review of decisions
95. Cancellation or suspension of registration of tax agents
96. Unregistered tax agents not to charge fees
97. Preparation of returns, &c, on behalf of registered tax agents
98. Release of taxpayers from liability in cases of hardship
PART XI—AMENDMENTS OF THE LOAN (DROUGHT BONDS) ACT 1969
99. Principal Act
100. Interpretation
101. Repeal of sections 15a, 25a and 25b
102. Review by Tribunal
103. Repeal of section 27 and substitution of new section—
27. Notice of declarations
104. Repeal of sections 30 and 30a and substitution of new section—
30. Requests, &c, to be in writing
105. Regulations
TABLE
OF PROVISIONS—
Section
PART XII—AMENDMENTS OF THE MANAGEMENT AND INVESTMENT COMPANIES ACT 1983
106. Principal Act
107. Disclosure of information
PART XIII—AMENDMENTS OF THE PAY-ROLL TAX ASSESSMENT ACT 1941
108. Principal Act
109. Interpretation
110. Officers to observe secrecy
111. Alternative basis for rebate for 1968-69 because of currency devaluation
112. Review of base period export sales
113. Review of amounts added to value of export sales for base period under section 16d
114. Provision for payment of tax by executors and administrators
115. Repeal of section 38
116. Objections
117. Repeal of sections 40 and 40a and substitution of new sections—
40. Request for reference
40a. Applications for extension of time
40b. Consideration of applications for extension of time for lodging objections
40c. Consideration of applications for extension of time for lodging requests for reference
40d. Reference to Tribunal
40e. Notice to refer
40f. Procedure on review
40g. Implementation of decisions
118. Pending review or appeal not to affect assessment, &c.
119. Release of employers in cases of hardship
PART XIV—AMENDMENTS OF THE PAY-ROLL TAX (TERRITORIES) ASSESSMENT ACT 1971
120. Principal Act
121. Interpretation
122. Secrecy
123. Where no administration of estate of deceased employer
124. Repeal of sections 37a and 38
125. Objections
126. Repeal of sections 40 and 40a and substitution of new sections—
40. Request for reference
40a. Applications for extension of time
40b. Consideration of applications for extension of time for lodging objections
40c. Consideration of applications for extension of time for lodging requests for reference
40d. Reference to Tribunal
40e. Notice to refer
40f. Procedure on review
40g. Implementation of decisions
127. Pending review or appeal not to affect assessment, &c.
128. Repeal of section 41a
129. Release of employers in cases of hardship
130. Regulations
PART XV—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 1) 1930
131. Principal Act
132. Interpretation
133. Officers to observe secrecy
134. Further tax
TABLE
OF PROVISIONS—
Section
135. Insertion of new sections—
25aa. Special assessments
25ab. Amended assessments
136. Provision for payment of tax by executors, &c.
137. Repeal of section 39
138. Repeal of section 39a and substitution of new section—
39a. Interpretation
139. Repeal of sections 40, 41 and 42 and substitution of new sections—
40. Objections against assessments, &c.
41. Request for reference
42. Applications for extension of time
42a. Consideration of applications for extension of time for lodging objections
42b. Consideration of applications for extension of time for lodging requests for reference
42c. Reference to Tribunal or Court
42d. Notice to refer
42e. Procedure on review or appeal
42f. Powers of Tribunal in relation to remission decisions
42g. Proceedings on appeal to Court
42h. Implementation of decisions
140. Pending review or appeal not to affect assessment, &c.
141. Repeal of section 44
142. Practice and procedure of Supreme Courts
143. Repeal of section 44b
144. Penalty tax where certain anti-avoidance provisions apply
145. Insertion of new sections—
66. Judicial notice
67. Evidence
146. Regulations
PART XVI—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 2) 1930
147. Principal Act
148. Further tax
149. Insertion of new sections—
10a. Special assessments
10b. Amended assessments
150. Application of provisions of Sales Tax Assessment Act (No. 1)
PART XVII—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 3) 1930
151. Principal Act
152. Further tax
153. Insertion of new sections—
10a. Special assessments
10b. Amended assessments
154. Application of provisions of Sales Tax Assessment Act (No. 1)
PART XVIII—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 4) 1930
155. Principal Act
156. Further tax
157. Insertion of new sections—
10a. Special assessments
10b. Amended assessments
158. Application of provisions of Sales Tax Assessment Act (No. 1)
TABLE
OF PROVISIONS—
Section
PART XIX—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 5) 1930
159. Principal Act
160. Further tax
161. Insertion of new sections—
10aa. Special assessments
10ab. Amended assessments
162. Application of provisions of Sales Tax Assessment Act (No. 1)
PART XX—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 6) 1930
163. Principal Act
164. Further tax
165. Insertion of new sections—
10a. Special assessments
10b. Amended assessments
166. Application of provisions of Sales Tax Assessment Act (No. 1)
PART XXI—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 7) 1930
167. Principal Act
168. Further tax
169. Insertion of new sections—
10a. Special assessments
10b. Amended assessments
170. Application of provisions of Sales Tax Assessment Act (No. 1)
PART XXII—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 8) 1930
171. Principal Act
172. Further tax
173. Insertion of new sections—
10a. Special assessments
10b. Amended assessments
174. Application of provisions of Sales Tax Assessment Act (No. 1)
PART XXIII—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 9) 1930
175. Principal Act
176. Further tax
177. Insertion of new sections—
10a. Special assessments
10b. Amended assessments
178. Application of provisions of Sales Tax Assessment Act (No. I)
PART XXIV—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 10) 1985
179. Principal Act
180. Further tax
181. Insertion of new sections—
10a. Special assessments
10b. Amended assessments
182. Application of provisions of Sales Tax Assessment Act (No. 1)
TABLE
OF PROVISIONS—
Section
PART XXV—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 11) 1985
183. Principal Act
184. Further tax
185. Insertion of new sections—
14a. Special assessments
14b. Amended assessments
186. Application of provisions of Sales Tax Assessment Act (No. 1)
PART XXVI—AMENDMENTS OF THE SALES TAX PROCEDURE ACT 1934
187. Principal Act
188. Repeal of section 10 and substitution of new section—
10. Recovery of tax
189. Refunds of tax
PART XXVII—AMENDMENTS OF THE TAXATION ADMINISTRATION ACT 1953
190. Principal Act
191. Interpretation
192. Interpretation
193. Objections
194. Repeal of sections 14h and 14hb and insertion of new sections—
14h. Request for reference
14ha. Applications for extension of time
14hb. Consideration of applications for extension of time for lodging objections
14hc. Consideration of applications for extension of time for lodging requests for reference
14hd. Reference to Tribunal
14he. Notice to refer
14hf. Procedure on review
14hg. Implementation of decisions
195. Repeal of section 14p
196. Insertion of new Part—
PART IVb—REVIEW OF DECISIONS BY THE ADMINISTRATIVE APPEALS TRIBUNAL
14zb. Interpretation
14zc. Provisions of
Administrative Appeals Tribunal Act 1975 apply subject to modifications14zd. Sections 27, 28, 29, 41 and 44a of the Administrative Appeals Tribunal Act not to apply to certain decisions
14ze. Modification of section 30 of Administrative Appeals Tribunal Act
14zf. Application of section 35 of Administrative Appeals Tribunal Act
14zg. Modification of section 37 of Administrative Appeals Tribunal Act
14zh. Application of section 38 of Administrative Appeals Tribunal Act
14zj. Modification of section 41 of Administrative Appeals Tribunal Act
14zk. Application of section 43 of Administrative Appeals Tribunal Act
197. Insertion of new section—
17a. Powers of Federal Court in respect of taxation matters
198. Regulations
PART XXVIII—AMENDMENTS OF THE TAXATION (INTEREST ON OVERPAYMENTS) ACT 1983
199. Principal Act
200. Interpretation
TABLE
OF PROVISIONS—
Section
PART XXIX—AMENDMENTS OF THE TAXATION (UNPAID COMPANY TAX) ASSESSMENT ACT 1982
201. Principal Act
202. Interpretation
203. Application of Assessment Act
PART XXX—AMENDMENTS OF THE WOOL TAX (ADMINISTRATION) ACT 1964
204. Principal Act
205. Interpretation
206. Secrecy
207. Where no administration of deceased person’s estate
208. Repeal of sections 55a and 55c
209. Objections
210. Repeal of sections 57, 58 and 59 and substitution of new sections—
56a. Request for reference
56b. Applications for extension of time
56c. Consideration of applications for extension of time for lodging objections
56d. Consideration of applications for extension of time for lodging requests for reference
57. Reference to Tribunal
57a. Notice to refer
58. Procedure on review
59. Implementation of decisions
211. Pending review or appeal not to affect assessment
212. Repeal of section 60a
PART XXXI—TRANSITIONAL AND REPEALS
213. Interpretation
214. Transfer of members of Boards
215. Remuneration and allowances
216. Amendments concerning additional tax assessments
217. Sales Tax objections and requests for reference
218. Extended periods for lodging objections
219. Amended assessments
220. Period for requesting reference
221. Extensions of time for lodging objections or requests for reference
222. Requests made but not referred before 1 July 1986
223. Hearings
224. Appeal rights
225. Other references to Boards of Review
226. Supreme Court appeals
227. Evidentiary provisions in respect of sales tax assessments
228. Relief Boards
229. Refund of fees
230. Repeal of certain laws
231. Continued application of certain secrecy provisions
232. Regulations
SCHEDULE
[
BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:
(a) by inserting after paragraph (2) (b) the following paragraph:
“(ba) Taxation Appeals Division;”; and
(b) by inserting after sub-section (3) the following sub-section:
“(3a) A member shall not be assigned to the Taxation Appeals Division unless the Minister has consulted with the Treasurer in relation to the assignment of the member.”.
(a) by omitting from sub-section (1) the definition of “Board of Review”; and
(b) by inserting after the definition of “third party insurance” in sub-section (1), the following definition:
“ ‘Tribunal’ means the Administrative Appeals Tribunal;”.
“(a) the Tribunal in connection with proceedings under an Act of which the Commissioner has the general administration; or ”.
(a) by omitting from sub-sections (1) and (1a) “post to, or lodge with,” and substituting “lodge with”;
(b) by omitting sub-sections (5), (6) and (7) and substituting the following sub-sections:
“(5) Where an assessment has been amended in any particular, the right of a person to object against the amended assessment is limited to a right to object against alterations or additions in respect of, or matters relating to, that particular.
“(6) Where a notice of assessment of duty or tax incorporates notice of one or more assessments of additional duty or additional tax, the assessments shall, for the purposes of this Part, be regarded as one assessment.”.
“75. A person who is dissatisfied with a decision under section 74 on an objection by the person may, within 60 days after service on the person of notice of the decision, lodge with the Commissioner a request in writing to refer the decision to the Tribunal.
“76. (1) Where the period for the lodgment by a person of an objection against a prescribed decision or an assessment has ended, the person may, notwithstanding that the period has ended, send the objection to the Commissioner together with an application in writing requesting the Commissioner to treat the objection as having been duly lodged.
“(2) Where the period for the lodgment by a person of a request under section 75 has ended, the person may, notwithstanding that the period has ended, send the request to the Commissioner together with an application in writing asking that the request be treated as having been duly lodged.
“(3) An application under sub-section (1) or (2) shall state fully and in detail the circumstances concerning, and the reasons for, the failure by the person to lodge the objection or request as required by this Act.
“76a. (1) The Commissioner shall consider each application made under sub-section 76 (1) and may grant or refuse the application.
“(2) The Commissioner shall give to the person who made the application notice in writing of the decision on the application.
“(3) A person who is dissatisfied with a decision under sub-section (1) in respect of an application made by the person may apply to the Tribunal for review of the decision.
“(4) Where an application under sub-section 76 (1) has been granted, the person who made the application shall, for the purposes of this Part, be treated as having duly lodged the objection to which the application relates.
“76b. (1) Where the Commissioner receives an application under sub-section 76 (2), the Commissioner shall, as soon as practicable, send the application to the Tribunal.
“(2) The sending of an application
to the Tribunal under sub-section (1) shall, for the purposes of the
“(3) The Tribunal may grant or refuse the application.
“(4) Where an application under sub-section 76 (2) has been granted, the person who made it shall, for the purposes of this Part, be treated as having duly lodged the request to which the application relates.
“76c. (1) Where a person duly lodges, or is to be treated as having duly lodged, a request under section 75, the Commissioner shall comply with the request.
“(2) The referral of a decision on
an objection to the Tribunal shall, for the purposes of the
“76d. (1) Subject to sub-sections (2) and (3), if, within 60 days after receiving a request under section 75 in relation to a decision on an objection, the Commissioner does not comply with the request, the person who made the request may give notice in writing to the Commissioner requiring the Commissioner to do so and the Commissioner shall, within 60 days after receiving the notice, comply with the request.
“(2) Where an application under section 76 in relation to a request has been granted, the person who made the request is not entitled to give notice under sub-section (1) in relation to the request before the expiration of 60 days after the day on which the application was granted.
“(3) If, within 60 days after receiving a request under section 75 in relation to a decision on an objection or, in a case to which sub-section (2) of this section applies, within 60 days after an application under section 76 in relation to a request has been granted, the Commissioner, by notice in writing served on the person who made the request, requires the person to give information relating to the objection, the Commissioner is not required to comply with the request until the expiration of 60 days after the receipt by the Commissioner of that information.
“76e. In proceedings under this Part on a review before the Tribunal—
(a) the person who requested the review is, unless the Tribunal otherwise orders, limited to the grounds stated in the objection; and
(b) the burden of proving that a prescribed decision is incorrect, or that an assessment is excessive, lies on the person who requested the review.
“76f. (1) When a decision of the Tribunal under this Part becomes final, the Commissioner shall, not later than 60 days after that decision becomes final, take such action, including amending the assessment, if any, concerned, as may be necessary to give effect to the decision.
“(2) In determining, for the purposes of sub-section (1), when a decision of the Tribunal becomes final, if an appeal has been made to the Full Court of the Federal Court of Australia in relation to that decision but no application for special leave to appeal to the High Court in relation to that decision is made within 30 days after the determination of the first-mentioned appeal, the decision of the Federal Court of Australia shall be taken to have become final on the expiration of that period.”.
“(1) The fact that a review or appeal is pending in relation to a prescribed decision or an assessment does not in the meantime interfere with, or affect, the decision or assessment and duty or tax may be recovered as if no review or appeal were pending.”.
(a) by omitting sub-sections (1) and (2);
(b) by omitting from sub-section (3) “set aside on a reference or appeal” and substituting “varied or set aside on an objection or to give effect to a decision of the Tribunal or of a court”;
(c) by omitting paragraph (4) (a); and
(d) by omitting paragraph (4) (b) and substituting the following paragraph:
“(b) the variation, or the setting aside, of a prescribed decision on an objection or to give effect to a decision of the Tribunal or of a court,”.
(a) by omitting from sub-section (1) the definition of “Board of Review”; and
(b) by inserting after the definition of “taxable debit” in sub-section (1), the following definition:
“ ‘Tribunal’ means the Administrative Appeals Tribunal.”.
“(a) the Tribunal in connection with proceedings under an Act of which the Commissioner has the general administration; or”.
“ ‘objector’ means a person who has duly lodged, or is to be treated as having duly lodged, under section 22 an objection against a prescribed decision or an assessment;”.
(a) by omitting from sub-section (1) “(in this Part referred to as the ‘objector’)”;
(b) by omitting from sub-section (1) “post to or”; and
(c) by omitting sub-section (4) and substituting the following sub-sections:
“(4) Where an assessment has been amended in any particular, the right of a person to object against the amended assessment is limited to a right to object against alterations or additions in respect of, or matters relating to, that particular.
“(5) Where a notice of assessment of tax incorporates a notice of one or more assessments of additional tax, the assessments shall, for the purposes of this Part, be regarded as one assessment.”.
“23. An objector who is dissatisfied with a decision under section 22 on an objection by the objector may, within 60 days after service on the objector of notice of the decision, lodge with the Commissioner, in writing, either—
(a) a request to refer the decision to the Tribunal; or
(b) a request to refer the decision to a specified Supreme Court.
“24. (1) Where the period for the lodgment by a person of an objection against a prescribed decision or assessment has ended, the person may, notwithstanding that the period has ended, send the objection to the Commissioner together with an application in writing requesting the Commissioner to treat the objection as having been duly lodged.
“(2) Where the period for the lodgment by an objector of a request under section 23 has ended, the objector may, notwithstanding that the period has ended, send the request to the Commissioner together with an application in writing asking that the request be treated as having been duly lodged.
“(3) An application by a person under sub-section (1) or (2) shall state fully and in detail the circumstances concerning, and the reasons for, the failure by the person to lodge the objection or request as required by this Act.
“25. (1) The Commissioner shall consider each application made under sub-section 24 (1) and may grant or refuse the application.
“(2) The Commissioner shall give to the person who made the application notice in writing of the decision of the application.
“(3) A person who is dissatisfied with a decision under sub-section (1) in respect of an application made by the person may apply to the Tribunal for review of the decision.
“(4) Where an application under sub-section 24 (1) has been granted, the person who made the application shall, for the purposes of this Part, be treated as having duly lodged the objection to which the application relates.
“25a. (1) Where the Commissioner receives an application under sub-section 24 (2), the Commissioner shall, as soon as practicable—
(a) if the application relates to a request to refer a decision to the Tribunal—send the application to the Tribunal; or
(b) if the application relates to a request to refer a decision to a specified Supreme Court—send the application to that Supreme Court.
“(2) The sending of an application
to the Tribunal under sub-section (1) shall, for the purposes of the
“(3) The sending of an application to a Supreme Court under paragraph (1) (b) constitutes the making by the person concerned of an application to that Court to extend the time within which the request concerned may be lodged with the Commissioner and the application shall be heard by that Court constituted by a single Judge.
“(4) The Tribunal or the Supreme Court, as the case may be, may grant or refuse the application.
“(5) Where an application under sub-section 24 (2) has been granted, the person shall, for the purposes of this Part, be treated as having duly lodged the request to which the application relates.
“25b. (1) Where an objector duly lodges, or is to be treated as having duly lodged, a request under section 23, the Commissioner shall comply with the request.
“(2) The referral of a decision on
an objection to the Tribunal shall, for the purposes of the
“(3) The referral of a decision on an objection to a Supreme Court constitutes the instituting by the objector concerned of an appeal against the decision, and that appeal shall be heard by that Court constituted by a single Judge.
“25c. (1) Subject to sub-sections (2) and (3), if, within 60 days after receiving a request under section 23 in relation to a decision on an objection, the Commissioner does not comply with the request, the objector may give notice in writing to the Commissioner requiring the Commissioner to do so and the Commissioner shall, within 60 days after receiving the notice, comply with the request.
“(2) Where an application under section 24 in relation to a request has been granted, the objector who made the request is not entitled to give notice under sub-section (1) of this section in relation to the request before the expiration of 60 days after the day on which the application was granted.
“(3) If, within 60 days after receiving a request under section 23 in relation to a decision on an objection or, in a case to which sub-section (2) of this section applies, within 60 days after an application under section 24 in relation to a request has been granted, the Commissioner, by notice in writing served on the objector who made the request, requires the objector to give information relating to the objection, the Commissioner is not required to comply with the request until the expiration of 60 days after the receipt by the Commissioner of that information.
“25d. In proceedings under this Part on a review before the Tribunal or on appeal to a Supreme Court—
(a) the objector is, unless the Tribunal or Court otherwise orders, limited to the grounds stated in the objection; and
(b) the burden of proving that a prescribed decision is incorrect, or that an assessment is excessive, lies on the objector.
“25e.
Notwithstanding section 25 of the
(a) by omitting sub-sections (1) and (2) and substituting the following sub-section:
“(1) A Supreme Court hearing an appeal under this Part may make such order in relation to the decision to which the appeal relates as it thinks fit, including an order confirming or varying the decision.”; and
(b) by omitting from sub-section (3) “(2)” and substituting “(1)”.
(a) by omitting from sub-section (1) “or a decision of a Supreme Court on an appeal or reference under section 27”; and
(b) by omitting paragraph (1) (a) and substituting the following paragraph:
“(a) to the Federal Court of Australia; or”.
“(2) This section applies to a proceeding in a Supreme Court in respect of a decision on an objection against a prescribed decision or an assessment that has, under this Part, been referred to that Supreme Court.”.
“29a. (1) When a decision of the Tribunal or of a court under this Part becomes final, the Commissioner shall, not later than 60 days after that decision becomes final, take such action, including amending the assessment, if any, concerned, as may be necessary to give effect to that decision.
“(2) Where a decision may, by special leave of the High Court, be taken on appeal to that Court, then, in determining, for the purposes of sub-section (1), when that decision becomes final—
(a) if that decision is a decision of a Supreme Court of a State or Territory and neither an appeal is made to the Federal Court of Australia within the period for lodging such an appeal nor an application made for special leave to appeal to the High Court within the period of 30 days after the making of the decision—the decision will become final upon the expiration of the later of those periods to expire; or
(b) if that decision is a decision of the Federal Court of Australia and an application is not made for special leave to appeal to the High Court within the period of 30 days after the making of the decision— the decision will become final upon the expiration of that period.
“(3) In this section, ‘decision’, in relation to a court, includes the making of an order under sub-section 26 (1).”.
“30. (1) The fact that a review or appeal is pending in relation to a prescribed decision or an assessment does not in the meantime interfere with, or affect, the decision or assessment and tax may be recovered as if no review or appeal were pending.
“(2) In sub-section (1), ‘tax’ includes additional tax under section 17 or 36.”.
(a) by omitting from sub-section (1) the definition of “Board of Review”; and
(b) by inserting after the definition of “Supreme Court” in sub-section (1), the following definition:
“ ‘Tribunal’ means the Administrative Appeals Tribunal.”.
(a) by omitting from paragraph (8) (a) “30” and substituting “60”;
(b) by omitting paragraph (8) (b) and substituting the following paragraph:
“(b) if the administrator has objected to the assessment—
(i) where the administrator has not made a request under section 25—after the expiration of 60 days after service of notice of the decision of the Commissioner on the objection; or
(ii) where the administrator has made such a request— after the expiration of 60 days after the final determination by the Tribunal or court of the correctness of the decision of the Commissioner.”.
(a) by omitting from sub-section (1) “30” and substituting “60”;
(b) by omitting from sub-section (1) “post or”;
(c) by omitting the proviso;
(d) by adding after sub-section (1) the following sub-sections:
“(1aa) Where an assessment has been amended in any particular, the right of a person to object against the amended assessment is limited to a right to object against alterations or additions in respect of, or matters relating to, that particular.
“(1ab) Where a notice of assessment of duty incorporates notice of one or more assessments of additional duty, the assessments shall, for the purposes of this Part, be regarded as one assessment.”;
(e) by omitting from sub-section (1a) “the proviso to sub-section (1) of this section” and substituting “sub-section (1aa)”; and
(f) by omitting sub-sections (4), (4a) and (5).
“25. (1) An administrator who is dissatisfied with a decision under section 24 on an objection by the administrator may, within 60 days after service on the administrator of notice of the decision, lodge with the Commissioner, in writing, either—
(a) a request to refer the decision to the Tribunal; or
(b) a request to refer the decision to a specified Supreme Court.
“(2) An administrator is not entitled to make a request under sub-section (1) in relation to an assessment that was based upon an assessment made under a law of a State unless the administrator has made an appeal (by whatever name called) under the law of the State in respect of the assessment made under the law of the State.
“26. (1) Where the period for the lodgment by an administrator of an objection against an assessment has ended, the administrator may, notwithstanding that the period has ended, send the objection to the Commissioner together with an application in writing requesting the Commissioner to treat the objection as having been duly lodged.
“(2) Where the period for the lodgment by an administrator of a request under section 25 has ended, the administrator may, notwithstanding that the period has ended, send the request to the Commissioner together with an application in writing asking that the request be treated as having been duly lodged.
“(3) An application under sub-section (1) or (2) shall state fully and in detail the circumstances concerning, and the reasons for, the failure by the administrator to lodge the objection or request as required by this Act.
“27. (1) The Commissioner shall consider each application made under sub-section 26 (1) and may grant or refuse the application.
“(2) The Commissioner shall give to the administrator who made the application notice in writing of the decision on the application.
“(3) An administrator who is dissatisfied with a decision under sub-section (1) in respect of an application made by the administrator may apply to the Tribunal for review of the decision.
“(4) Where an application under sub-section 26 (1) has been granted, the administrator who made the application shall, for the purposes of this
Part, be treated as having duly lodged the objection to which the application relates.
“27a. (1) Where the Commissioner receives an application under sub-section 26 (2), the Commissioner shall, as soon as practicable—
(a) if the application relates to a request to refer a decision to the Tribunal—send the application to the Tribunal; or
(b) if the application relates to a request to refer a decision to a specified Supreme Court—send the application to that Supreme Court.
“(2) The sending of an application
to the Tribunal under paragraph (1) (a) shall, for the purposes of the
“(3) The sending of an application to a Supreme Court under paragraph (1) (b) constitutes the making by the administrator concerned of an application to that Court to extend the time within which the request may be lodged with the Commissioner and the application shall be heard by that Court constituted by a single Judge.
“(4) The Tribunal or the Supreme Court, as the case may be, may grant or refuse the application.
“(5) Where an application under sub-section 26 (2) has been granted, the administrator shall, for the purposes of this Part, be treated as having duly lodged the request to which the application relates.
“27b. (1) Where an administrator duly lodges, or is to be treated as having duly lodged, a request under section 25, the Commissioner shall comply with the request.
“(2) The referal of a decision on
an objection to the Tribunal shall, for the purposes of the
“(3) The referral of a decision on an objection to a Supreme Court constitutes the instituting by the administrator concerned of an appeal against the decision, and that appeal shall be heard by that Court constituted by a single Judge.
“27c. (1) Subject to sub-sections (2) and (3), if, within 60 days after receiving a request under section 25 in relation to a decision on an objection, the Commissioner does not comply with the request, the administrator may give notice in writing to the Commissioner requiring the Commissioner to do so and the Commissioner shall, within 60 days after receiving the notice, comply with the request.
“(2) Where an application under section 26 in relation to a request has been granted, the administrator is not entitled to give notice under sub-section (1) of this section in relation to the request before the expiration of 60 days after the day on which the application was granted.
“(3) If, within 60 days after receiving a request under section 25 in relation to a decision on an objection or, in a case to which sub-section (2) of this section applies, within 60 days after an application under section 26 in relation to a request has been granted, the Commissioner, by notice in writing served on the administrator, requires the administrator to give information relating to the objection, the Commissioner is not required to comply with the request until the expiration of 60 days after the receipt by the Commissioner of that information.
“27d. In proceedings under this Part on a review before the Tribunal or on appeal to a Supreme Court—
(a) the administrator is, unless the Tribunal or Court otherwise orders, limited to the grounds stated in the objection; and
(b) the burden of proving that an assessment is excessive lies on the administrator.
“27e. (1) A Supreme Court hearing an appeal under this Part may make such order in relation to the decision to which the appeal relates as it thinks fit, including an order confirming or varying the decision.
“(2) An appeal does not lie from an order referred to in sub-section (1) except as provided in section 28.”.
(a) by omitting “or the objector” and substituting “or the administrator”; and
(b) by omitting “under section 27” and substituting “under section 27e”.
“28ac. (1) When a decision of the Tribunal or of a court under this Part becomes final, the Commissioner shall, not later than 60 days after that decision becomes final, take such action, including amending the assessment concerned, as may be necessary to give effect to that decision.
“(2) Where a decision may, by special leave of the High Court, be taken on appeal to that Court, then, in determining, for the purposes of sub-section (1), when that decision becomes final—
(a) if that decision is a decision of a Supreme Court of a State or Territory and neither an appeal is made to the Federal Court of Australia within the period for lodging such an appeal nor an application made for special leave to appeal to the High Court within the period of 30 days after the making of the decision—the decision will become final upon the expiration of the later of those periods to expire; or
(b) if that decision is a decision of the Federal Court of Australia and an application is not made for special leave to appeal to the High Court within the period of 30 days after the making of the decision— the decision will become final upon the expiration of that period.
“(3) In this section, ‘decision’, in relation to a court, includes the making of an order under sub-section 27e (1).”.
“(1) The fact that a review or appeal is pending in relation to an assessment does not in the meantime interfere with, or affect, the assessment and duty may be recovered as if no review or appeal were pending.”.
“(2) This section applies to a proceeding in a Supreme Court in respect of a decision on an objection to an assessment that has, under this Part, been referred to that Supreme Court.”.
(a) by omitting from sub-section (3) “a Board of Review” and substituting “the Tribunal”; and
(b) by omitting sub-sections (4) and (4a) and substituting the following sub-section:
“(4) The President of the Tribunal shall designate the Registrar or a Deputy Registrar of the Tribunal to be a designated person—
(a) for the purposes of dealing with the application; or
(b) for the purposes of dealing with applications under this section included in a specified class of application.”.
(a) the Tribunal in connection with proceedings under an Act of which the Commissioner has the general administration; or
(b) a person performing, as an officer, duties arising under an Act of which the Commissioner has the general administration, or regulations under such an Act, for the purpose of enabling the person to perform those duties.”.
“79. In this Part, ‘Supreme Court’ means—
(a) the Supreme Court of a State; or
(b) the Supreme Court of the Australian Capital Territory or the Supreme Court of the Northern Territory.
“79a. (1) A Supreme Court in which proceedings under this Part have been instituted (whether or not it has jurisdiction in the proceedings) may, if the Court thinks fit, upon the application of a party at any stage in the
proceedings, by order, transfer the proceedings to another Supreme Court having jurisdiction under this Part.
“(2) Where proceedings are transferred from a Court pursuant to this section—
(a) all documents of record filed in that Court shall be transmitted by the Registrar or other proper officer of that Court to the Registrar or other proper officer of the Court to which the proceedings are transferred; and
(b) the Court to which the proceedings are transferred shall proceed as if the proceedings had been originally instituted in that Court and as if the same proceedings had been taken in that Court as had been taken in the Court from which the proceedings were transferred.
“80. (1) An employer who is dissatisfied with an assessment may, within 60 days after service of the notice of that assessment, lodge with the Commissioner an objection in writing against the assessment stating fully and in detail the grounds on which the employer relies.
“(2) The Commissioner shall consider the objection, and may either disallow it or allow it wholly or in part.
“(3) The Commissioner shall cause notice in writing of the Commissioner’s decision on the objection to be served on the employer.
“(4) Where an assessment has been amended in any particular, the right of an employer to object against the amended assessment is limited to a right to object against alterations or additions in respect of, or matters relating to, that particular.
“(5) Where a notice of assessment of tax incorporates notice of one or more assessments of additional tax, the assessments shall, for the purposes of this Part, be regarded as one assessment.
“81. An employer who is dissatisfied with a decision under section 80 on an objection by the employer may, within 60 days after service on the employer of notice of the decision, lodge with the Commissioner, in writing, either—
(a) a request to refer the decision to the Tribunal; or
(b) a request to refer the decision to a specified Supreme Court.
“82. (1) Where the period for the lodgment by an employer of an objection against an assessment has ended, the employer may, notwithstanding that the period has ended, send the objection to the Commissioner together with an application in writing requesting the Commissioner to treat the objection as having been duly lodged.
“(2) Where the period for the lodgment by an employer of a request under section 81 has ended, the employer may, notwithstanding that the period has ended, send the request to the Commissioner together with an application in writing asking that the request be treated as having been duly lodged.
“(3) An application under sub-section (1) or (2) shall state fully and in detail the circumstances concerning, and the reasons for, the failure by the employer to lodge the objection or request as required by this Act.
“83. (1) The Commissioner shall consider each application made under sub-section 82 (1) and may grant or refuse the application.
“(2) The Commissioner shall give to the employer who made the application notice in writing of the decision on the application.
“(3) An employer who is dissatisfied with a decision under sub-section (1) in respect of an application made by the employer may apply to the Tribunal for review of the decision.
“(4) Where an application under sub-section 82 (1) has been granted, the employer who made the application shall, for the purposes of this Part, be treated as having duly lodged the objection to which the application relates.
“84. (1) Where the Commissioner receives an application under sub-section 82 (2), the Commissioner shall, as soon as practicable—
(a) if the application relates to a request to refer a decision to the Tribunal—send the application to the Tribunal; or
(b) of the application relates to a request to refer a decision to a specified Supreme Court—send the application to that Supreme Court.
“(2) The sending of an application
to the Tribunal under paragraph (1) (a), shall, for the purposes of the
“(3) The sending of an application to a Supreme Court under paragraph (1) (b) constitutes the making by the employer concerned of an application to that Court to extend the time within which the request may be lodged with the Commissioner and the application shall be heard by that Court constituted by a single Judge.
“(4) The Tribunal or the Supreme Court, as the case may be, may grant or refuse the application.
“(5) Where an application under sub-section 82 (2) has been granted, the employer shall, for the purposes of this Part, be treated as having duly lodged the request to which the application relates.
“85. (1) Where an employer duly lodges, or is to be treated as having duly lodged, a request under section 81, the Commissioner shall comply with the request.
“(2) The referral of a decision on
an objection to the Tribunal shall, for the purposes of the
“(3) The referral of a decision on an objection to a Supreme Court constitutes the instituting by the employer concerned of an appeal against the decision, and that appeal shall be heard by that Court constituted by a single Judge.
“86. (1) Subject to sub-sections (2) and (3), if, within 60 days after receiving a request under section 81 in relation to a decision on an objection, the Commissioner does not comply with the request, the employer may give notice in writing to the Commissioner requiring the Commissioner to do so and the Commissioner shall, within 60 days after receiving the notice, comply with the request.
“(2) Where an application under section 82 in relation to a request has been granted, the employer is not entitled to give notice under sub-section (1) of this section in relation to the request before the expiration of 60 days after the day on which the application was granted.
“(3) If, within 60 days after receiving a request under section 81 in relation to a decision on an objection or, in a case to which sub-section (2) of this section applies, within 60 days after an application under section 82 in relation to a request has been granted, the Commissioner, by notice in writing served on the employer, requires the employer to give information relating to the objection, the Commissioner is not required to comply with the request until the expiration of 60 days after the receipt by the Commissioner of that information.
“86a. In proceedings under this Part on a review before the Tribunal or on appeal to a Supreme Court—
(a) the employer is, unless the Tribunal or Court otherwise orders, limited to the grounds stated in the objection; and
(b) the burden of proving that an assessment is excessive lies on the employer.
“86b. (1) A Supreme Court hearing an appeal under this Part may, if it thinks fit, state a case in writing for the opinion of the Federal Court of Australia on a question of law arising on the appeal.
“(2) A Full Court of the Federal Court of Australia shall hear and, by order, determine the question and remit the case with its opinion to the Supreme Court, and may make such order as to the costs of the case stated as it thinks fit.
“86c. (1) A Supreme Court hearing an appeal under this Part may make such order in relation to the decision to which the appeal relates as it thinks fit, including an order confirming or varying the decision.
“(2) An appeal does not lie from an order referred to in sub-section (1) except as provided in section 86d.
“86d. (1) The Commissioner or an employer may appeal against an order of a Supreme Court made under section 86c—
(a) to the Federal Court of Australia; or
(b) by special leave of the High Court—to that Court.
“(2) An appeal does not lie from a decision of the Federal Court of Australia in a matter under this Part unless the High Court gives special leave to appeal.
“86e. (1) When a decision of the Tribunal or of a court under this Part becomes final, the Commissioner shall, not later than 60 days after that decision becomes final, take such action, including amending the assessment concerned, as may be necessary to give effect to the decision.
“(2) Where a decision may, by special leave of the High Court, be taken on appeal to that Court, then, in determining, for the purposes of sub-section (1), when that decision becomes final—
(a) if that decision is a decision of a Supreme Court of a State or Territory and neither an appeal is made to the Federal Court of Australia within the period for lodging such an appeal nor an application made for special leave to appeal to the High Court within the period of 30 days after the making of the decision—the decision will become final upon the expiration of the later of those periods to expire; or
(b) if that decision is a decision of the Federal Court of Australia and an application is not made for special leave to appeal to the High Court within the period of 30 days after the making of the decision— the decision will become final upon the expiration of that period.
“(3) In this section, ‘decision’, in relation to a court, includes the making of an order under sub-section 86c (1).
“87. Until regulations have been
made under this Act for or in relation to the practice and procedure of a
Supreme Court in proceeding under this Part, and so far as regulations so made
do not make adequate provision, the High Court Rules as in force under the
“88. The fact that a review or appeal is pending in relation to an assessment does not, in the meantime, interfere with, or affect, the assessment, and tax, or additional tax under section 93 or Part VIII, may be recovered as if no review or appeal were pending.”.
(a) by omitting from sub-section (3) “a Board of Review” and substituting “the Tribunal”; and
(b) by omitting sub-sections (4) and (5) and substituting the following sub-section:
“(4) The President of the Tribunal shall designate the Registrar or a Deputy Registrar of the Tribunal to be a designated person—
(a) for the purposes of dealing with the application; or
(b) for the purposes of dealing with applications under this section included in a specified class of application.”.
(a) by omitting from sub-section (1) the definition of “Board of Review”; and
(b) by inserting in sub-section (1) after the definition of “travel diary” the following definition:
“ ‘Tribunal’ means the Administrative Appeals Tribunal;”.
(a) by omitting from sub-section (1) the definition of “Board of Review”;
(b) by inserting after the definition of “member of the family” in sub-section (1), the following definition:
“‘objector’ means a person who has duly lodged, or is to be treated as having duly lodged, under section 31, an objection against an assessment;”; and
(c) by inserting after the definition of “Supreme Court” in sub-section (1), the following definition:
“ ‘Tribunal’ means the Administrative Appeals Tribunal.”.
“(b) the Tribunal in connection with proceedings under an Act of which the Commissioner has the general administration;”.
(a) by omitting from sub-section (1) “30” and substituting “60”;
(b) by omitting from sub-section (1) “post or”;
(c) by omitting the proviso; and
(d) by omitting sub-sections (4) and (4a) and substituting the following sub-sections:
“(4) Where an assessment has been amended in any particular, the right of a person to object against the amended assessment is limited to a right to object against alterations or additions in respect of, or matters relating to, that particular.
“(4a) Where a notice of assessment of duty incorporates notice of one or more assessments of additional duty, the assessments shall, for the purposes of this Part, be regarded as one assessment.”.
“32. An objector who is dissatisfied with a decision under section 31 on an objection by the objector may, within 60 days after service on the objector of notice of the decision, lodge with the Commissioner, in writing, either—
(a) a request to refer the decision to the Tribunal; or
(b) a request to refer the decision to a specified Supreme Court.
“33. (1) Where the period for the lodgment by a person of an objection to an assessment has ended, the person may, notwithstanding that the period has ended, send the objection to the Commissioner together with an application in writing requesting the Commissioner to treat the objection as having been duly lodged.
“(2) Where the period for the lodgment by a person of a request under section 32 has ended, the objector may, notwithstanding that the period has ended, send the request to the Commissioner together with an application in writing asking that the request be treated as having been duly lodged.
“(3) An application under sub-section (1) or (2) shall state fully and in detail the circumstances concerning, and the reasons for, the failure by the person to lodge the objection or request as required by this Act.
“34. (1) The Commissioner shall consider each application made under sub-section 33 (1) and may grant or refuse the application.
“(2) The Commissioner shall give to the person who made the application notice in writing of the decision on the application.
“(3) A person who is dissatisfied with a decision under sub-section (1) in respect of an application made by the person may apply to the Tribunal for review of the decision.
“(4) Where an application under sub-section 33 (1) has been granted, the person who made the application shall, for the purposes of this Part, be treated as having duly lodged the objection to which the application relates.
“34a. (1) Where the Commissioner receives an application under sub-section 33 (2), the Commissioner shall, as soon as practicable—
(a) if the application relates to a request to refer a decision to the Tribunal—send the application to the Tribunal; or
(b) if the application relates to a request to refer a decision to a specified Supreme Court—send the application to that Supreme Court.
“(2) The sending of an application
to the Tribunal under paragraph (1) (a) shall, for the purposes of the
“(3) The sending of an application to a Supreme Court under paragraph (1) (b) constitutes the making by the objector concerned of an application to that Court to extend the time within which the request may be lodged with the Commissioner and the application shall be heard by that Court constituted by a single Judge.
“(4) The Tribunal or the Supreme Court, as the case may be, may grant or refuse the application.
“(5) Where an application under sub-section 33 (2) has been granted, the objector shall, for the purposes of this Part, be treated as having duly lodged the request to which the application relates.
“34b. (1) Where an objector duly lodges, or is to be treated as having duly lodged, a request under section 32, the Commissioner shall comply with the request.
“(2) The referral of a decision on
an objection to the Tribunal shall, for the purposes of the
“(3) The referral of a decision on an objection to a Supreme Court constitutes the instituting by the objector concerned of an appeal against the decision, and that appeal shall be heard by that Court constituted by a single Judge.
“34c. (1) Subject to sub-sections (2) and (3), if, within 60 days after receiving a request under section 32 in relation to a decision on an objection, the Commissioner does not comply with the request, the objector may give notice in writing to the Commissioner requiring the Commissioner to do so and the Commissioner shall, within 60 days after receiving the notice, comply with the request.
“(2) Where an application under section 33 in relation to a request has been granted, the objector is not entitled to give notice under sub-section (1) of this section in relation to the request before the expiration of 60 days after the day on which the application was granted.
“(3) If, within 60 days after receiving a request under section 32 in relation to a decision on an objection or, in a case to which sub-section (2) of this section applies, within 60 days after an application under section 33 in relation to a request has been granted, the Commissioner, by notice in writing served on the objector who made the request, requires the objector to give information relating to the objection, the Commissioner is not required to comply with the request until the expiration of 60 days after the receipt by the Commissioner of that information.
“34d. In proceedings under this Part on a review before the Tribunal or on appeal to a Supreme Court—
(a) the objector is, unless the Tribunal or Court otherwise orders, limited to the grounds stated in the objection; and
(b) the burden of proving that an assessment is excessive lies on the objector.
“34e. (1) A Supreme Court hearing an appeal under this Part may make such order in relation to the decision to which the appeal relates as it thinks fit, including an order confirming or varying the decision.
“(2) An appeal does not lie from an order referred to in sub-section (1) except as provided in section 35.”.
“36c. (1) When a decision of the Tribunal or of a court under this Part becomes final, the Commissioner shall, not later than 60 days after that decision becomes final, take such action, including amending the assessment concerned, as may be necessary to give effect to that decision.
“(2) Where a decision may, by special leave of the High Court, be taken on appeal to that Court, then, in determining, for the purposes of sub-section (1), when that decision becomes final—
(a) if that decision is a decision of a Supreme Court of a State or Territory and neither an appeal is made to the Federal Court of Australia within the period for lodging such an appeal nor an application made for special leave to appeal to the High Court within the period of 30 days after the making of the decision—the decision will become final upon the expiration of the later of those periods to expire; or
(b) if that decision is a decision of the Federal Court of Australia and an application is not made for special leave to appeal to the High Court within the period of 30 days after the making of the decision—the decision will become final upon the expiration of that period.
“(3) In this section ‘decision’, in relation to a court, includes the making of an order under sub-section 34e (1).”.
“(1) The fact that a review or appeal is pending in relation to an assessment does not in the meantime interfere with, or affect, the assessment and duty may be recovered as if no review or appeal were pending.”.
“(2) This section applies to a proceeding in a Supreme Court in respect of a decision on an objection to an assessment that has, under this Part, been referred to that Supreme Court.”.
“ ‘Tribunal’ means the Administrative Appeals Tribunal;”.
“(c) the Tribunal in connection with proceedings under an Act of which the Commissioner has the general administration;”.
(a) by omitting “post to or”;
(b) by omitting the proviso; and
(c) by adding at the end the following sub-sections:
“(2) Where an assessment has been amended in any particular, the right of a taxpayer to object against the amended assessment is limited to a right to object against alterations or additions in respect of, or matters relating to, that particular.
“(3) Where a notice of assessment of tax incorporates notice of one or more assessments of additional tax, the assessments shall, for the purposes of this Part, be regarded as one assessment.”.
“187. A taxpayer who is dissatisfied with a decision under section 186 on an objection by the taxpayer may, within 60 days after service on the taxpayer of notice of the decision, lodge with the Commissioner, in writing, either—
(a) a request to refer the decision to the Tribunal; or
(b) a request to refer the decision to a specified Supreme Court.
“188. (1) Where the period for the lodgment by a taxpayer of an objection against an assessment has ended, the taxpayer may, notwithstanding that the period has ended, send the objection to the Commissioner together with an application in writing requesting the Commissioner to treat the objection as having been duly lodged.
“(2) Where the period for the lodgment by the taxpayer of a request under section 187 has ended, the taxpayer may, notwithstanding that the period has ended, send the request to the Commissioner together with an application in writing asking that the request be treated as having been duly lodged.
“(3) An application under sub-section (1) or (2) shall state fully and in detail the circumstances concerning, and the reasons for, the failure by the taxpayer to lodge the objection or request as required by this Act.
“188a. (1) The Commissioner shall consider each application made under sub-section 188 (1) and may grant or refuse the application.
“(2) The Commissioner shall give to the taxpayer who made the application notice in writing of the decision on the application.
“(3) A taxpayer who is dissatisfied with a decision under sub-section (1) in respect of an application made by the taxpayer may apply to the Tribunal for review of the decision.
“(4) Where an application under sub-section 188 (1) has been granted, the taxpayer who made the application shall, for the purposes of this Part, be treated as having duly lodged the objection to which the application relates.
“188b. (1) Where the Commissioner receives an application under sub-section 188 (2), the Commissioner shall, as soon as practicable—
(a) if the application relates to a request to refer a decision to the Tribunal—send the application to the Tribunal; or
(b) if the application relates to a request to refer a decision to a specified Supreme Court—send the application to that Supreme Court.
“(2) The sending of an application
to the Tribunal under paragraph (1) (a) shall, for the purposes of the
“(3) The sending of an application to a Supreme Court under paragraph (1) (b) constitutes the making by the taxpayer concerned of an application to that Court to extend the time within which the request may be lodged with the Commissioner and the application shall be heard by that Court constituted by a single Judge.
“(4) The Tribunal or the Supreme Court, as the case may be, may grant or refuse the application.
“(5) Where an application under sub-section 188 (2) has been granted, the taxpayer shall, for the purposes of this Part, be treated as having duly lodged the request to which the application relates.
“(b) a decision of the Tribunal in relation to an objection;
(c) a decision of a court in relation to—
(i) an objection; or
(ii) a decision of the kind referred to in paragraph (b);”;
(c) by omitting all words in the definition of “decision to which this Act applies” after paragraph (e) of that definition;
(d) by omitting from paragraph (h) of the definition of “objection” in sub-section (1) “41 (1)” and substituting “40 (1)”; and
(e) by inserting after the definition of “Second Commissioner” in sub-section (1) the following definition:
“‘Tribunal’ means the Administrative Appeals Tribunal;”.
(a) by omitting paragraphs (7) (a) to (h) (inclusive) and substituting the following paragraphs:
“(a) the reference in paragraph 187 (b) to a specified Supreme Court were a reference to the Federal Court of Australia;
(b) the reference in paragraph 188b (1) (b) to a specified Supreme Court were a reference to the Federal Court of Australia;
(c) the reference in sub-sections 188b (3) and (4) to a Supreme Court were a reference to the Federal Court of Australia;
(d) the reference in sub-section 189 (3) to a Supreme Court were a reference to the Federal Court of Australia;”;
(b) by omitting paragraph (7) (k);
(c) by omitting from sub-section (1) of the section set out in paragraph (7) (m) “section 197” and substituting “sub-section 189 (3)”;
(d) by omitting paragraph (7) (n) and substituting the following paragraph:
“(n) the reference in sub-section 199 (1) to a Supreme Court were a reference to the Federal Court of Australia;”;
(e) by omitting from paragraph (7) (o) “and”; and
(f) by adding at the end of sub-section (7) the following paragraphs:
“(q) the reference in paragraph 200b (2) (a) of that Act to the Supreme Court of a State or Territory were a reference to the Federal Court of Australia; and
(r) the references in paragraphs 200b (2) (a) and (b) of that Act to the Federal Court of Australia were references to a Full Court of the Federal Court of Australia.”.
(a) by omitting from sub-section (1) the definition of “Board of Review”; and
(b) by inserting after the definition of “the Commissioner” in sub-section (1), the following definition:
“ Tribunal’ means the Administrative Appeals Tribunal;”.
“(b) the Tribunal in connection with proceedings under an Act of which the Commissioner has the general administration;”.
(a) by omitting from sub-section (3) “post to or”;
(b) by omitting from sub-section (4) “by the Commissioner, a Board of Review or a Court”; and
(c) by omitting from sub-section (7) “post to or”.
(a) by omitting from sub-section (1) “post to or”; and
(b) by omitting sub-section (4) and substituting the following subsection:
“(4) Where a notice of assessment of tax incorporates notice of one or more assessments of additional tax, the assessments shall, for the purposes of this Part, be regarded as one assessment.”.
“56a. A person who is dissatisfied with a decision under section 56 on an objection by the person may, within 60 days after service on the person of notice of the decision, lodge with the Commissioner a request in writing to refer the decision to the Tribunal.
“56b. (1) Where the period for the lodgment by a person of an objection against an assessment has ended, the person may, notwithstanding that the period has ended, send the objection to the Commissioner together with an application in writing requesting the Commissioner to treat the objection as having been duly lodged.
“(2) Where the period for the lodgment by a person of a request under section 56a has ended, the person may, notwithstanding that the period has ended, send the request to the Commissioner together with an application in writing asking that the request be treated as having been duly lodged.
“(3) An application under sub-section (1) or (2) shall state fully and in detail the circumstances concerning, and the reasons for, the failure by the person to lodge the objection or request as required by this Act.
“56c. (1) The Commissioner shall consider each application made under sub-section 56b (1) and may grant or refuse the application.
“(2) The Commissioner shall give to the person who made the application notice in writing of the decision on the application.
“(3) A person who is dissatisfied with a decision under sub-section (1) in respect of an application made by the person may apply to the Tribunal for review of the decision.
“(4) Where an application under sub-section 56b (1) has been granted, the person who made the application shall, for the purposes of this Part, be treated as having duly lodged the objection to which the application relates.
“56d. (1) Where the Commissioner receives an application under sub-section 56b (2), the Commissioner shall, as soon as practicable, send the application to the Tribunal.
“(2) The sending of an application
to the Tribunal under sub-section (1) shall, for the purposes of the
“(3) The Tribunal may grant or refuse the application.
“(4) Where an application under sub-section 56b (2) has been granted, the person shall, for the purposes of this Part, be treated as having duly lodged the request to which the application relates.
“57. (1) Where a person duly lodges, or is to be treated as having duly lodged, a request under section 56a, the Commissioner shall comply with the request.
“(2) The referral of a decision on
an objection to the Tribunal shall, for the purposes of the
“57a. (1) Subject to sub-sections (2) and (3), if, within 60 days after receiving a request under section 56a in relation to a decision on an objection, the Commissioner does not comply with the request, the person who made the request may give notice in writing to the Commissioner requiring the Commissioner to do so and the Commissioner shall, within 60 days after receiving the notice, comply with the request.
“(2) Where an application under section 56b in relation to a request has been granted, the person who made the request is not entitled to give notice under sub-section (1) in relation to the request before the expiration of 60 days after the day on which the application was granted.
“(3) If, within 60 days after receiving a request under section 56a in relation to a decision on an objection or, in a case to which sub-section (2) of this section applies, within 60 days after an application under section 56b in relation to a request has been granted, the Commissioner, by notice in writing served on the person who made the request, requires the person to give information relating to the objection, the Commissioner is not required to comply with the request until the expiration of 60 days after the receipt by the Commissioner of that information.
“58. In proceedings under this Part on a review before the Tribunal—
(a) the person who requested the review is, unless the Tribunal otherwise orders, limited to the grounds stated in the objection; and
(b) the burden of proving that an assessment is excessive lies on the person who requested the review.
“59. (1) When a decision of the Tribunal under this Part becomes final, the Commissioner shall, not later than 60 days after that decision becomes final, take such action, including amending the assessment concerned, as may be necessary to give effect to that decision.
“(2) In determining, for the purposes of sub-section (1), when a decision of the Tribunal becomes final, if an appeal has been made to the Full Court of the Federal Court of Australia in relation to that decision but no
application for special leave to appeal to the High Court in relation to that decision is made within 30 days after the determination of the first-mentioned appeal, the decision of the Federal Court of Australia shall be taken to have become final on the expiration of that period.”.
(a) by omitting sub-section (1) and substituting the following sub-section:
“(1) The fact that a review or appeal is pending in relation to an assessment does not in the meantime interfere with, or affect, the assessment and tax may be recovered as if no review or appeal were pending.”; and
(b) by omitting sub-sections (2) and (3).
“Board of Review” means a Board of Review constituted under Division 1 of Part V of the
Income Tax Assessment Act 1936 as in force immediately before 1 July 1986;“relevant tax law” means—
(a) the
Australian Capital Territory Taxation (Administration )Act 1969 ;(b) the
Bank Accounts Debits Tax Administration Act 1982 ;(c) the
Estate Duty Assessment Act 1914 ;(d) the
Fringe Benefits Tax Assessment Act 1986 ;(e) the
Gift Duty Assessment Act 1941 ;(f) the
Loan (Drought Bonds )Act 1969 ;(g) the
Income Tax Assessment Act 1936 ;(h) the
Pay-roll Tax Assessment Act 1941 ;(j) the
Pay-roll Tax (Territories )Assessment Act 1971 ;(k) an Act providing for the assessment of sales tax;
(m) the
Taxation Administration Act 1953 ;(n) the
Taxation (Unpaid Company Tax )Assessment Act 1982 ;(o) the
Trust Recoupment Tax Assessment Act 1985 ; and(p) the
Wool Tax (Administration )Act 1964 ;“Tribunal” means the Administrative Appeals Tribunal.
(a) the appointment, under the
Administrative Appeals Tribunal Act 1975 ,of a person mentioned in those sub-sections to an office under that Act; or(b) the assignment, or the variation of an assignment, under the
Administrative Appeals Tribunal Act 1975 ,of a person mentioned in those sub-sections to another Division of the Tribunal.
(a) of remuneration; or
(b) of remuneration and an expenses of office allowance,
the regulations have effect only if—
(c) in a case to which paragraph (a) applies—the rate of remuneration payable in accordance with the regulations exceeds—
(i) if remuneration but no expenses of office allowance, would, but for this section, be payable in respect of the office first-mentioned in sub-section (1)—the rate of that remuneration; or
(ii) if both remuneration and an expenses of office allowance would, but for this section, be payable in respect of the office first-mentioned in sub-section (1)—the sum of the rate of that remuneration and the rate of that expenses of office allowance; and
(d) in a case to which paragraph (b) applies—the sum of the rate of remuneration and the rate of expenses of office allowance payable in accordance with the regulations exceeds—
(i) if the remuneration but no expenses of office allowance, would, but for this section, be payable in respect of the office first-mentioned in sub-section (1)—the rate of that remuneration; or
(ii) if both remuneration and an expenses of office allowance would, but for this section, be payable in respect of the office first-mentioned in sub-section (1)—the sum of the rate of that remuneration and the rate of that expenses of office allowance.
(a) sub-section 74 (6) of the
Australian Capital Territory Taxation (Administration )Act 1969 ;(b) sub-section 22 (5) of the
Bank Account Debits Tax Administration Act 1982 ;(c) sub-section 24 (1ab) of the
Estate Duty Assessment Act 1914 ;(d) sub-section 31 (4a) of the
Gift Duty Assessment Act 1941 ;(e) sub-section 185 (3) of the
Income Tax Assessment Act 1936 ;(f) the last-mentioned sub-section in its application for the purposes of any other Act of which the Commissioner has the general administration;
(g) sub-section 39 (1a) of the
Pay-roll Tax (Territories )Assessment Act 1971 ;(h) sub-section 40 (9) of the
Sales Tax Assessment Act (No. 1 )1930 ; (j) the last-mentioned sub-section in its application for the purposes of any other Act providing for the assessment of sales tax;
(k) sub-section 56 (4) of the
Wool Tax (Administration )Act 1964 ,
as in force on 1 July 1986, does not apply in relation to a notice of assessment served before that day.
(a) notice of an assessment or decision made under the
Sales Tax Assessment Act (No. 1 )1930 as in force before 1 July 1986, or under that Act as so in force as it is applied for the purposes of any other Act providing for the assessment of sales tax, is served before that day; or(b) notice of an assessment made under section 35 of the
Sales Tax Assessment Act (No. 1 )1930 as in force before 1 July 1986, or under that provision as so in force as it is applied for the purposes of any other Act providing for the assessment of sales tax, is published before that day,
a person shall be entitled to object against the assessment or decision on or after that day in respect, and only in respect, of matters concerning which, but for the amendments made by this Act, that person would have been entitled to object against the assessment or decision before that day.
(a) sub-section 24 (1) of the
Estate Duty Assessment Act 1914 ;(b) sub-section 31 (1) of the
Gift Duty Assessment Act 1941 ;(c) sub-sections 33 (6) and (10) and 39 (1) of the
Pay-roll Tax Assessment Act 1941 ;(d) sub-sections 35 (6) and (10) and 40 (1) of the
Sales Tax Assessment Act (No. 1 )1930 ;(e) the last-mentioned provisions in their application for the purposes of any other Act providing for the assessment of sales tax,
as in force on 1 July 1986, does not apply in relation to an assessment if the period within which, apart from the amendments made by this Act, an objection against the assessment could have been lodged with the Commissioner had ended before that day.
(a) sub-section 74 (5) of the
Australian Capital Territory Taxation (Administration )Act 1969 ;(b) sub-section 22 (4) of the
Bank Account Debits Tax Administration Act 1982 ;(c) sub-section 24 (1aa) of the
Estate Duty Assessment Act 1914 ;(d) sub-section 31 (4) of the
Gift Duty Assessment Act 1941 ;(e) sub-section 185 (2) of the
Income Tax Assessment Act 1936 ;(f) the last-mentioned sub-section in its application for the purposes of any other Act of which the Commissioner has the general administration;
(g) sub-section 40 (8) of the
Sales Tax Assessment Act (No. 1 )1930 ;(h) the last-mentioned sub-section in its application to any other Act providing for the assessment of sales tax,
as in force on 1 July 1986, does not apply in relation to an amended assessment notice of which was served before that day.
(a) section 25 of the
Estate Duty Assessment Act 1914 ;(b) section 32 of the
Gift Duty Assessment Act 1941 ;(c) section 40 of the
Pay-roll Tax Assessment Act 1941 ;
(d) section 41 of the
Sales Tax Assessment Act (No. 1 )1930 ;(e) the last-mentioned section as it so relates in its application for the purposes of any other Act providing for the asssessment of sales tax,
as in force on 1 July 1986, does not apply in relation to a decision on an objection if the period within which, apart from the amendments made by this Act, a request of the kind mentioned in that provision could have been lodged with the Commissioner had ended before that day.
(a) sub-sections 76 (1) and (2) of the
Australian Capital Territory Taxation (Administration )Act 1969 ;(b) sub-sections 24 (1) and (2) of the
Bank Account Debits Tax Administration Act 1982 ;(c) sub-sections 26 (1) and (2) of the
Estate Duty Assessment Act 1914 ;(d) sub-sections 33 (1) and (2) of the
Gift Duty Assessment Act 1941 ;(e) sub-sections 188 (1) and (2) of the
Income Tax Assessment Act 1936 ;(f) the last-mentioned sub-sections in their application for the purposes of any other Act administered by the Commissioner of Taxation;
(g) sub-sections 40a (1) and (2) of the
Pay-roll Tax Assessment Act 1941 ;(h) sub-sections 40a (1) and (2) of the
Pay-roll Tax (Territories )Assessment Act 1971 ;(j) sub-sections 42 (1) and (2) of the
Sales Tax Assessment Act (No. 1 )1930 ;(k) the last-mentioned sub-sections in their application for the purposes of any other Act providing for the assessment of sales tax;
(m) sub-sections 14ha (1) and (2) of the
Taxation Administration Act 1953 ;(n) sub-sections 56b (1) and (2) of the
Wool Tax (Administration )Act 1964 ,
as in force on 1 July 1986 does not apply in relation to an assessment, decision or determination if the period within which, apart from the amendments made by this Act, an objection or request, as the case may be, of the kind mentioned in that section could have been lodged with the Commissioner in relation to the assessment, decision or determination had ended before that day.
that decision shall, with effect from that day, be treated as if it were a request, under the relevant tax law as in force on that day, to refer the decision to the Tribunal.
(a) the reference shall, with effect from that day, be treated as if the decision of the Commissioner to which the reference relates had been referred to the Tribunal under the relevant tax law as in force after that day;
(b) proceedings on the reference shall, with effect from that day, be continued before the Tribunal;
(c) if, before 1 July 1986, the Board of Review had started to take evidence in relation to the reference, the President of the Tribunal shall, for the purpose (where necessary) of continuing proceedings on that reference and for the purpose of making a decision on the reference, cause the Tribunal to be constituted by one or more of the persons who, immediately before 1 July 1986, constituted the Board of Review to which the reference was made; and
(d) a record of all evidence given, and all documents produced, to the Board of Review before that day in connection with the reference shall be made available to the Tribunal for the purposes of the deliberations of the Tribunal and the evidence and documents shall be taken to have been given or produced, respectively, to the Tribunal.
(a) a Board of Review to which a reference had been made before 1 July 1986 had started to take evidence in relation to the reference before that day;
(b) the Tribunal before which proceedings on the reference are continued by virtue of this Part is constituted by one or more of the persons who, immediately before that day, constituted the Board of Review to which the reference was made; and
(c) the members of the Tribunal constituting the Tribunal for the purposes of that reference do not include a presidential member,
the
person who requested the review has, subject to sub-section (2), instead of the
right of appeal provided for by the
(a) sub-section 26 (1) of the
Bank Account Debits Tax Administration Act 1982 ;(b) sub-section 27e (1) of the
Estate Duty Assessment Act 1914 ;(c) sub-section 34e (1) of the
Gift Duty Assessment Act 1941 ;(d) sub-section 199 (1) of the
Income Tax Assessment Act 1936 ,
as in force on 1 July 1986, does not apply in relation to an appeal if, before that day, the appeal had been forwarded to a Supreme Court.
(a) sub-section 35 (7) and section 39 of the
Sales Tax Assessment Act (No. 1 )1930 as in force immediately before that day or those provisions as so in force as they are applied for the purposes of that other Act, as the case requires, and section 10 of theSales Tax Procedure Act 1934 continue so to apply in relation to that assessment on and after that day as if they had not been repealed; and(b) section 67 of the
Sales Tax Assessment Act (No. 1 )1930 as in force on that day or that section as so in force as it is applied for the purpose of that other Act and sub-section 10 (3) of theSales Tax Procedure Act 1934 do not apply in relation to that assessment.
(a) section 48a of the
Estate Duty Assessment Act 1914 ;(b) section 265 of the
Income Tax Assessment Act 1936 ;(c) section 70 of the
Pay-roll Tax Assessment Act 1941 ; or(d) section 69 of the
Pay-roll Tax (Territories )Assessment Act 1971 ,
as in force immediately before 1 July 1986, a designated person under that section had started to examine a person in relation to an application under that section but had not submitted a report as required by that section, the designated person may, notwithstanding the amendments effected by this Act, continue and complete the examination, and report, as if the amendments of that section made by this Act had not been made.
(a) a person has paid a fee of $2.00 in connection with a request to refer a decision on an objection to a Board of Review or to forward an objection to a court;
(b) the proceeding on the reference of that decision to the Board of Review or on the reference of that objection to the court has not become final at the time of commencement of this Act; and
(c) the person is not otherwise entitled to a refund of the fee,
the Commissioner shall refund the amount of the fee to the first-mentioned person.
(a) section 8 of the
Export Incentive Grants Act 1971 ; and(b) section 21 of the
States Receipts Duties (Administration )Act 1970 ,
continue to apply, on and after 1 July 1986, as if those sections had not been repealed.
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
Export Incentive Grants Act 1971
Export Incentive Grants Act 1973
States Grants (Receipts Duty )Act 1970
States Receipts Duty Act (No. 1 )1970
States Receipts Duty Act (No. 2 )1970
States Receipts Duty Act (No. 3 )1970
States Receipts Duties (Administration )Act 1970
States Receipts Duties (Exemption )Act 1970
1. No. 91, 1975, as amended. For previous amendments, see Nos. 60, 89, 91, 157, 162, 163 and 209, 1976; Nos. 30, 57, 58 and 111, 1977; Nos. 65 and 109, 1978; Nos. 19 and 143, 1979; No. 110, 1980; Nos. 19 and 61, 1981; Nos. 26 and 80, 1982; No. 91, 1983; Nos. 63 and 72, 1984; and Nos. 65 and 193, 1985.
2. No. 42, 1969, as amended. For previous amendments, see No. 216, 1973; Nos. 61, 92 and 127, 1981; No. 127, 1982; No. 39, 1983; No. 123, 1984; and Nos. 123 and 168, 1985.
3. No. 142, 1982, as amended. For previous amendments, see Nos. 39 and 110, 1983; Nos. 102 and 123, 1984; and Nos. 65 and 123, 1985.
4. No. 156, 1980, as amended. For previous amendments, see No. 123, 1984; and No. 47, 1985.
5. No. 22, 1914, as amended. For previous amendments, see No. 29, 1916; No. 34, 1922; No. 47, 1928; No. 12, 1940; No. 18, 1942; No. 16, 1947; No. 80, 1950; Nos. 1 and 52, 1953; No. 94, 1956; No. 60, 1957; No. 97, 1962; No. 72, 1963; Nos. 32 and 138, 1965; Nos. 53 and 93, 1966; No. 40, 1967; No. 9, 1970; No. 95, 1972; No. 216, 1973; No. 130, 1974; No. 169, 1976; No. 22, 1978; Nos. 19 and 60, 1979; No. 92, 1981; No. 39, 1983; No. 123, 1984; and No. 65, 1985.
6. No. 39, 1986.
7. No. 42, 1986.
8. No. 52, 1941, as amended. For previous amendments, see No. 17, 1942; No. 14, 1947; No. 80, 1950; No. 1, 1953; No. 57, 1957; No. 73, 1963; No. 93, 1966; No. 41, 1967; No. 97, 1972; No. 216, 1973; No. 24, 1978; Nos. 19 and 61, 1979; Nos. 61 and 92, 1981; No. 39, 1983; No. 123, 1984; and No. 65, 1985 (as amended by No. 193, 1985); and No. 123, 1985.
9. No. 27, 1936, as amended. For previous amendments, see No. 88, 1936; No. 5, 1937; No. 46, 1938; No. 30, 1939; Nos. 17 and 65, 1940; Nos. 58 and 69, 1941; Nos. 22 and 50, 1942; No. 10, 1943; Nos. 3 and 28, 1944; Nos. 3 and 28, 1944; Nos. 4 and 37, 1945; No. 6, 1946; Nos. 11 and 63, 1947; No. 44, 1948; No. 66, 1949; No. 48, 1950; No. 44, 1951; Nos. 4, 28 and 90, 1952; Nos. 1, 28, 45 and 81, 1953; No. 43, 1954; Nos. 18 and 62, 1955; Nos. 25, 30 and 101, 1956; Nos. 39 and 65, 1957; No. 55, 1958; Nos. 12, 70 and 85, 1959; Nos. 17, 18, 58 and 108, 1960; Nos. 17, 27 and 94, 1961; Nos. 39 and 98, 1962; Nos. 34 and 69, 1963; Nos. 46, 68, 110 and 115, 1964; Nos. 33, 103 and 143, 1965; Nos. 50 and 83, 1966; Nos. 19, 38, 76 and 85, 1967; Nos. 4, 70, 87 and 148, 1968; Nos. 18, 93 and 101, 1969; No. 87, 1970; Nos. 6, 54 and 93, 1971; Nos. 5, 46, 47, 65 and 85, 1972; Nos. 51, 52, 53, 164 and 165, 1973; No. 216, 1973 (as amended by No. 20, 1974); Nos. 26 and 126, 1974; Nos. 80 and 117, 1975; Nos. 50, 53, 56, 98, 143, 165 and 205, 1976; Nos. 57, 126 and 127, 1977; Nos. 36, 57, 87, 90, 123, 171 and 172, 1978; Nos. 12, 19, 27, 43, 62, 146, 147 and 149, 1979; Nos. 19, 24, 57, 58, 124, 133, 134 and 159, 1980; Nos. 61, 92, 108, 109, 110, 111, 154 and 175, 1981; Nos. 29, 38, 39, 76, 80, 106 and 123, 1982; Nos. 14, 25, 39, 49, 51, 54 and 103, 1983; Nos. 14, 42, 47, 63, 76, 115, 124, 165 and 174, 1984; No. 123, 1984 (as amended by No. 65, 1985); Nos. 47, 49, 104, 123, 168 and 173, 1985; and Nos. 00 and 00, 1986.
10. No. 99, 1969, as amended. For previous amendments, see No. 216, 1973; No. 207, 1976; No. 19, 1979; and No. 173, 1984.
11. No. 123, 1983, as amended. For previous amendments, see No. 72, 1984; and No. 65, 1985.
12. No. 2, 1941, as amended. For previous amendments, see No. 48, 1942; Nos. 1 and 40, 1953; No. 37, 1954; No. 68, 1957; No. 28, 1961; No. 41, 1962; No. 33, 1963; Nos. 114 and 148, 1965; Nos. 54 and 93, 1966; Nos. 20 and 88, 1967; No. 61, 1968; Nos. 19, 163 and 216, 1973; No. 91, 1976; No. 36, 1978; and No. 63, 1979.
13. No. 77, 1971, as amended. For previous amendments, see No. 66, 1972; No. 216, 1973; No. 172, 1976; Nos. 55 and 62, 1978; Nos. 10, 19 and 64, 1979; Nos. 11 and 134, 1980; No. 69, 1981; Nos. 122 and 128, 1982; No. 39, 1983; No. 123, 1984; and Nos. 47, 65 and 123, 1985.
14. No. 25, 1930, as amended. For previous amendments, see No. 62, 1930; No. 25, 1931; Nos. 39 and 64, 1932; Nos. 17 and 47, 1933; Nos. 16 and 29, 1934; Nos. 8, 45 and 61, 1935; No. 78, 1936; Nos. 30 and 64, 1940; No. 54, 1942; No. 1, 1953;
No. 40, 1962; No. 93, 1966; No. 216, 1973; No. 197, 1978; No. 19, 1979; No. 134, 1980; Nos. 51 and 122, 1982; No. 39, 1983; No. 123, 1984; and Nos. 47, 123 and 144, 1985.
15. No. 27, 1930, as amended. For previous amendments, see No. 64, 1930; No. 27, 1931; Nos. 40 and 64, 1932; Nos. 17 and 48, 1933; Nos. 16 and 30, 1934; Nos. 45 and 61, 1935; No. 78, 1936; No. 93, 1966; No. 216, 1973; No. 198, 1978; No. 123, 1984; and No. 47, 1985.
16. No. 29, 1930, as amended. For previous amendments, see No. 65, 1930; No. 29, 1931; Nos. 41 and 64, 1932; Nos. 17 and 49, 1933; No. 16, 1934; Nos. 45 and 61, 1935; No. 78, 1936; No. 93, 1966; No. 216, 1973; No. 199, 1978; No. 123, 1984; and No. 47, 1985.
17. No. 31, 1930, as amended. For previous amendments, see No. 66, 1930; No. 31, 1931; Nos. 42 and 64, 1932; Nos. 17 and 50, 1933; No. 16, 1934; Nos. 45 and 61, 1935; No. 78, 1936; No. 93, 1966; No. 216, 1973; No. 200, 1978; No. 123, 1984; and No. 47, 1985.
18. No. 33, 1930, as amended. For previous amendments, see No. 67, 1930; No. 33, 1931; Nos. 43 and 64, 1932; Nos. 17, 25 and 51, 1933; Nos. 16 and 62, 1934; Nos. 45 and 61, 1935; No. 78, 1936; No. 26, 1939; No. 71, 1953; No. 45, 1963; No. 93, 1966; No. 109, 1968; No. 216, 1973; No. 91, 1976; No. 201, 1978; Nos. 51 and 80, 1982; No. 123, 1984; and Nos. 47 and 144, 1985.
19. No. 35, 1930, as amended. For previous amendments, see No. 68, 1930; No. 35, 1931; Nos. 44 and 64, 1932; Nos. 17, 25 and 52, 1933; Nos. 16 and 62, 1934; Nos. 45 and 61, 1935; No. 78, 1936; No. 93, 1966; No. 216, 1973; No. 202, 1978; No. 123, 1984; and No. 47, 1985.
20. No. 37, 1930, as amended. For previous amendments, see No. 69, 1930; No. 37, 1931; Nos. 45 and 64, 1932; Nos. 17, 25 and 53, 1933; Nos. 16 and 62, 1934; Nos. 45 and 61, 1935; No. 78, 1936; No. 93, 1966; No. 216, 1973; No. 203, 1978; No. 123, 1984; and No. 47, 1985.
21. No. 39, 1930, as amended. For previous amendments, see No. 70, 1930; No. 39, 1931; Nos. 46 and 64, 1932; Nos. 17, 25 and 54, 1933; Nos. 16 and 62, 1934; Nos. 45 and 61, 1935; No. 78, 1936; No. 93, 1966; No. 216, 1973; No. 204, 1978; No. 123, 1984; and No. 47, 1985.
22. No. 41, 1930, as amended. For previous amendments, see No. 71, 1930; No. 41, 1931; No. 47, 1932; No. 55, 1933; Nos. 9 and 61, 1935; No. 78, 1936; No. 13, 1946; No. 93, 1966; No. 216, 1973; No. 205, 1978; No. 123, 1984; and Nos. 47 and 144, 1985.
23. No. 43, 1985.
24. No. 179, 1985.
25. No. 53, 1934, as amended. For previous amendments, see No. 12, 1935; No. 78, 1936; No. 63, 1940; No. 1, 1953; No. 93, 1966; No. 216, 1973; No. 123, 1984; and Nos. 47, 123 and 144, 1985.
26. No. 1, 1953, as amended. For previous amendments, see Nos. 28, 39, 40 and 52, 1953; No. 18, 1955; No. 39, 1957; No. 95, 1959; No. 17, 1960; No. 75, 1964; No. 155, 1965; No. 93, 1966; No. 120, 1968; No. 216, 1973; No. 133, 1974; No. 37,
1976; Nos. 19 and 59, 1979; Nos. 39 and 117, 1983; No. 123, 1984; No. 65, 1985 (as amended by No. 193, 1985); and Nos. 4, 47, 104, 123 and 168, 1985.
27. No. 12, 1983, as amended. For previous amendments, see No. 123, 1984; and Nos. 4, 47, 49 and 123, 1985.
28. No. 119, 1982, as amended. For previous amendments, see No. 123, 1984.
29. No. 30, 1964, as amended. For previous amendments, see No. 93, 1966; No. 216, 1973; No. 19, 1979; No. 134, 1980; No. 61, 1981; No. 122, 1982; No. 39, 1983; No. 123, 1984; and Nos. 47, 65 and 123, 1985.
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House of Representatives on 22 May 1986
Senate on 4 June 1986
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