STATUTORY RULES 1986 No. 168
EXPLANATORY STATEMENT
ADMINISTRATIVE APPEALS TRIBUNAL ACT 1975
ADMINISTRATIVE APPEALS TRIBUNAL REGULATIONS (AMENDMENT)
Sub-section 70(1) of the Administrative Appeals Tribunal Act 1975 (the Act) provides inter alia that the Governor-General may make regulations, not inconsistent with the Act, prescribing all matters permitted by the Act to be prescribed. Sub-section 20(1) of the Act provides that, subject to sections 19 and 21 and to the regulations, the President of the Tribunal may, inter alia, give directions as to the arrangement of the business of the Tribunal.
Sub-section 19(2) of the Act provides that the Divisions of the Administrative Appeals Tribunal are the General Administrative Division, the Medical Appeals Division, the Valuation and Compensation Division and such other Divisions as are prescribed. Paragraph (a) of section 4 of the Taxation Boards of Review (Transfer of Jurisdiction) Act 1986 inserts a new paragraph 19(2)(ba) in the Act to create a Taxation Appeals Division of the Tribunal. Under the Taxation Boards of Review (Transfer of Jurisdiction) Act 1986, the present jurisdiction of the Taxation Boards of Review will, from 1 July 1986, be transferred to the Administrative Appeals Tribunal.
The proposed Regulations provide that applications to the Administrative Appeals Tribunal to review decision of the Commissioner of Taxation be dealt with in the Taxation Appeals Division of the Tribunal.
Details of the proposed Regulations are as follows:
Proposed regulation 1 provides that these Regulations shall come into operation on 1 July 1986.
Proposed regulation 2 inserts a new Regulation 5B into the Administrative Appeals Tribunal Regulations which provides that without otherwise limiting the power of the President to give directions under sub-section 20(1) of the Act, an application to the Tribunal to review a decision of the Commissioner of Taxation made under the Pay-roll Tax Assessment Act 1941 or under a taxation law within the meaning of section 2 of the Taxation Administration Act 1953 shall be dealt with in the Taxation Appeals Division of the Tribunal.
Authorized by the Attorney-General