4Definitions

4 Definitions

Note: A number of expressions used in this instrument are defined in the Act, including the following:

(a) decision‑maker;
(b) election notice;
(c) Principal Registrar;
(d) second review;
(e) statement of reasons;
(f) Tribunal case event.

In this instrument:

Act means the Administrative Review Tribunal Act 2024.

original decision‑maker, in relation to an application under section 123 of the Act to the President to refer a decision of the Tribunal to the guidance and appeals panel, means the decision‑maker of the reviewable decision that the Tribunal’s decision relates to.

small business entity has the same meaning as in the Income Tax Assessment Act 1997.

small business taxation decision means a decision made:

(a) under a taxation law (within the meaning of the Income Tax Assessment Act 1997); and
(b) in relation to a small business entity.