149NDecision on review

149N  Decision on review  (1) On a review of a decision, if the Inspector‑General is satisfied that:  (a) the ground or grounds on which the objection was made was not a ground or were not grounds specified in subsection 149D(1); or  (b) there is insufficient evidence to support the existence of the ground or grounds of objection; or  (c) the reasons given for objecting on that ground or those grounds do not justify the making of the objection; or  (d) a previous objection that was made on that ground or those grounds, or on grounds that included that ground or those grounds, was cancelled; the Inspector‑General must cancel the objection.  (1A) An objection must not be cancelled under subsection (1) if:  (a) the objection specifies at least one special ground; and  (b) there is sufficient evidence to support the existence of at least one special ground specified in the objection; and  (c) the bankrupt fails to establish that the bankrupt had a reasonable excuse for the conduct or failure that constituted the special ground. For this purpose, special ground means a ground specified in paragraph 149D(1)(ab), (d), (da), (e), (f), (g), (h), (ha), (ia), (k) or (ma).  (1B) In applying subsection (1A), no notice is to be taken of any conduct of the bankrupt after the time when the ground concerned first commenced to exist.  (2) The cancellation does not take effect until:  (a) the end of the period within which an application may be made to the Administrative Review Tribunal for the review of the decision of the Inspector‑General; or  (b) if such an application is made—the decision of the Tribunal becomes final.  (2A) For the purposes of paragraph (2)(b), a decision of the Tribunal becomes final:  (a) if no application to refer the decision of the Tribunal to the guidance and appeals panel is made within the period for making the application—at the end of that period; or  (b) if an application is made to refer the decision of the Tribunal to the guidance and appeals panel within the period for making the application—when:  (i) the application is refused; or  (ii) the decision of the Tribunal on the guidance and appeals panel application is given.  (2B) For the purposes of subsection (2A), the period for making an application to refer a decision of the Tribunal to the guidance and appeals panel includes any extension of that period under section 125 of the Administrative Review Tribunal Act 2024.  (3) If the Inspector‑General is not satisfied as mentioned in subsection (1), the Inspector‑General must confirm the decision.