Income Apportionment Resolution Scheme Determination 2025
21Internal review on application
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21 Internal review on application
(1) For paragraph 3(1)(n) of Schedule 3, a person may apply to the Secretary to review a decision made under any of the following provisions: (a) section 12 or 13; (b) subsection 10(7), 16(1) or 19(3); (c) section 20; (d) subsection (3) of this section. (2) Subject to subsection (3), in the case of an application for the review of a decision under section 12, 13 or 20: (a) if the decision that was made resulted in an offer under section 14, the application must be made: (i) before the end of the acceptance period for the offer or, if the Secretary extends the acceptance period one or more times under subsection 16(1), before the end of the final extended acceptance period; and (ii) before the offer is accepted; and (b) if the decision that was made resulted in a refusal under section 15, the application must be made before the end of the designated period under section 15 or, if the Secretary extends the designated period one or more times under subsection 16(1), before the end of the final extended designated period.
The Secretary may allow a person to apply for a review after the end of a period applying under subsection (2) if the Secretary considers that special circumstances exist that make it appropriate to do so. The application must be made by:
submitting an application to the Secretary in the approved form; or
making an application to the Secretary orally (whether in person, by telephone or by other means approved by the Secretary).
If a person makes an oral application under paragraph (4)(b), the Secretary must:
make a written record of the details of the application; and
note on the record the date on which the application is made.
(6) If the Secretary decides that special circumstances do not exist for subsection (3), the Secretary must give the person who wishes to apply for review written notice of the decision and the reasons for the decision. (7) The notice under subsection (6) must inform the person that they may, within 28 days after the date of the notice, apply for a review of the decision and explain how to make that application.