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A New Tax System (Family Assistance) (Administration) Act 1999
110Simplified outline of this Division
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#### 110 Simplified outline of this Division
If a person is dissatisfied with a decision of a decision reviewer under Subdivision B of Division 1, the person may apply to the ART for review of the decision (an “ART review”) (certain decisions are excepted).
If a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.
In other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.
The rules relating to reviews by the ART are mainly in the ART Act, but the operation of that Act is modified in some ways by this Division.
The ART Act allows a person to appeal to the Federal Court on a question of law from a decision of the ART.