96Review by Civil and Administrative Tribunal

#### 96 Review by Civil and Administrative Tribunal 96 Review by Civil and Administrative Tribunal > > (1) A taxpayer may apply to the Civil and Administrative Tribunal for an administrative review under the [Administrative Decisions Review Act 1997](/view/html/inforce/current/act-1997-076) of a decision of the Chief Commissioner that has been the subject of an objection under Division 1 if— > > > > > (a) the taxpayer is dissatisfied with the Chief Commissioner’s determination of the taxpayer’s objection, or > > > > > (b) 90 days (not including any period of suspension under section 92) have passed since the taxpayer’s objection was served on the Chief Commissioner and the Chief Commissioner has not determined the objection. > > > (2) However, a taxpayer cannot apply to the Civil and Administrative Tribunal under this section for an administrative review in respect of a decision of a kind prescribed by the regulations as an exempt decision for the purposes of this section. > > > (3) A taxpayer who has applied to the Supreme Court under section 97 for a review of a decision cannot apply to the Civil and Administrative Tribunal under this section in respect of the same decision. However, the taxpayer may do so if the earlier application is withdrawn with the approval of the Supreme Court for the purpose of enabling the Civil and Administrative Tribunal to deal with the matter. > > > (4) The following provisions of the [Administrative Decisions Review Act 1997](/view/html/inforce/current/act-1997-076) do not apply to an application made under this section (or any assessment or other decision to which it relates)— > > > > > (a) Part 2 of Chapter 3, > > > > > (b) section 55 (3)–(6). > > > (5) For the purposes of section 58 (1) (a) of the [Administrative Decisions Review Act 1997](/view/html/inforce/current/act-1997-076)— > > > > > (a) the obligation of the Chief Commissioner under that paragraph to lodge a statement of reasons with the Tribunal in respect of an application is limited to providing the Tribunal with a statement of reasons only in respect of the matters arising from the grounds specified in the application, and > > > > > (b) if one of the grounds specified in the application relates to a matter raised in an objection determined by the Chief Commissioner—the Chief Commissioner may rely on reasons previously given to the taxpayer by the Chief Commissioner under section 93 for the determination of the objection in explanation of that part of the assessment or decision to which the objection related. > > > > Note. > > > > Section 58 of the [Administrative Decisions Review Act 1997](/view/html/inforce/current/act-1997-076) requires an administrator whose decision is the subject of an application for an administrative review to the Tribunal to lodge with the Tribunal certain relevant documents relating to the decision, including statements of reasons. > > > (6) The Minister is not to recommend the making of a regulation containing provisions for the purposes of subsection (2) unless the Minister certifies that the Minister administering the [Civil and Administrative Tribunal Act 2013](/view/html/inforce/current/act-2013-002) has agreed to the provisions. > > **s 96:** Subst 2000 No 72, Sch 2 \[15\]. Am 2000 No 106, Sch 4.8 \[2\]; 2003 No 80, Sch 6 \[8\]; 2005 No 51, Sch 7 \[7\]. Subst 2013 No 95, Sch 2.142 \[6\].