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Administrative Review Tribunal Rules 2024
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(1) If: (a) an applicant paid the fee mentioned in subsection 22(3) on the basis that the applicant considers that the amount of tax in dispute is less than $5,000; and (b) the Tribunal considers that the amount of tax in dispute is not less than $5,000; then the Tribunal may make an order declaring that the prescribed fee in respect of the application is: (c) the fee prescribed by subsection 22(1); or (d) if the Tribunal considers that subsection 22(2) applies in relation to the application—the fee prescribed by that subsection; or (e) if any of the circumstances in subsection 29(1) exist—the fee prescribed by subsection 22(4). (2) If the applicant paid less than the fee declared by the Tribunal, the amount payable by the applicant is reduced by the amount paid.
Note: For refunds of excess amounts, see item 2 of the table in subsection 32(1).
Consequence if fee not paid (3) The Tribunal is not required to deal with the application unless, and until, the fee is paid. (4) For the purposes of section 98 of the Act, the time by which the fee must be paid is the end of the 6 weeks starting on the day the order is made.
Note: The Tribunal may dismiss the application under that section if the fee is not paid by that time.