68Functions of Hardship Review Board

68 Functions of Hardship Review Board

68 Functions of Hardship Review Board

(1) The Hardship Review Board may conduct a review (a hardship review) in relation to any of the following decisions—

(a) a decision by the Chief Commissioner to make or refuse to make a time to pay order,

(b) a decision by the Chief Commissioner to refuse to revoke a debt recovery order in respect of the whole or part of a referable debt under Division 2.

(2) The Hardship Review Board has any other functions that are conferred on it by this or any other Act.

(3) The Hardship Review Board may exercise its functions under this Act in conjunction with any functions that the Board may exercise under the Taxation Administration Act 1996 or the Fines Act 1996.

(4) The Hardship Review Board may advise the Minister on policy reform concerning hardship relating to fines, state debt and taxation laws.

(5) The Hardship Review Board must, before 31 July each year—

(a) give the prescribed information for the previous financial year to the Minister, and

(b) publish the prescribed information for the previous financial year on the website of Revenue NSW, and

(c) table the prescribed information for the previous financial year in each House of Parliament.

(6) In this section—

financial year means the period of 12 months commencing on 1 July in a year.

prescribed information means—

(a) the number of applications reviewed by the Hardship Review Board, and

(b) the number of applications for each type of decision reviewed by the Board, and

(c) the number of successful and unsuccessful applications for each type of decision reviewed, and

(d) the number of applications received by the Hardship Review Board.

Note.

For tax debts, the Taxation Administration Act 1996 enables the Hardship Review Board to waive the payment of all or part of a tax debt payable by a person in hardship cases, if authorised by a taxation law (within the meaning of that Act).