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Commonwealth act
This Act has been repealed and is no longer in force. It is retained for historical reference.
This Act replaces numerous statutory Boards of Review with the Administrative Appeals Tribunal as the primary forum for Commonwealth tax reviews, standardises objection and referral procedures (generally 60‑day objection windows), and concentrates initial extension gatekeeping with the Commissioner while many referral‑extension decisions go to the Tribunal or specified courts. Recovery of tax is not stayed during review, and the Commissioner must give effect to final Tribunal/court decisions within a set period. It therefore shifts procedural power, cash‑flow risk, and litigation pathways for taxpayers and the Commissioner.
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Direct links to the current provisions in Taxation Boards of Review (Transfer of Jurisdiction) Act 1986.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986
No. 48 of 1986
TABLE OF PROVISIONS
PART I—PRELIMINARY
Section
Short title
Commencement
PART II—AMENDMENTS OF THE ADMINISTRATIVE APPEALS TRIBUNAL ACT 1975
Principal Act
Divisions
PART III—AMENDMENTS OF THE AUSTRALIAN CAPITAL TERRITORY TAXATION (ADMINISTRATION) ACT 1969
Principal Act
Interpretation
Secrecy
Review of revocation of authority
Objections to assessments and decisions
Repeal of sections 75 and 76 and substitution of new sections—
Request for reference
Applications for extension of time
76a. Consideration of applications for extension of time for lodging objections
76b. Consideration of applications for extension of time for lodging requests for reference
76c. Reference to Tribunal
76d. Notice to refer
76e. Procedure on review
76f. Implementation of decisions
TABLE OF PROVISIONS—continued
Section
Pending appeal or reference not to affect assessment, &c.
Adjustment of duty or tax after appeal
Evidence of assessments
Appearances by Commissioner and Registrar
PART IV—AMENDMENTS OF THE BANK ACCOUNT DEBITS TAX ADMINISTRATION ACT 1982
Principal Act
Interpretation
Secrecy
Interpretation
Objections
Repeal of sections 23, 24 and 25 and substitution of new sections—
Request for reference
Applications for extension of time
Consideration of applications for extension of time for lodging objections
25a. Consideration of applications for extension of time for lodging requests for reference
25b. Reference to Tribunal or Court
25c. Notice to refer
25d. Procedure on review or appeal
25e. Review of remission decisions
Decision of Supreme Court
Repeal of section 27
Appeals from Supreme Court and Federal Court
Practice and procedure of Supreme Courts
Repeal of section 30 and substitution of new sections—
29a. Implementation of decisions
Pending review or appeal not to affect assessment, &c.
Variation of prescribed decisions
Repeal of section 32
Evidence
PART V—AMENDMENTS OF THE CRIMES (TAXATION OFFENCES) ACT 1980
Principal Act
Application of Part I and Part II in relation to income tax
Application of Part I and Part II in relation to fringe benefits tax
PART VI—AMENDMENTS OF THE ESTATE DUTY ASSESSMENT ACT 1914
Principal Act
Interpretation
Application of Part
Values of shares and stock
Objections
Repeal of sections 26 and 27 and substitution of new sections—
Request for reference
Applications for extension of time
Consideration of applications for extension of time for lodging objections
27a. Consideration of applications for extension of time for lodging requests for reference
27b. Reference to Tribunal or Court
27c. Notice to refer
27d. Procedure on review or appeal
27e. Powers of Supreme Court on appeal
Appeal from orders under section 27e
Case stated to Federal Court of Australia
TABLE OF PROVISIONS—continued
Section
28ac. Implementation of decisions
Pending review or appeal not to affect assessment
Repeal of section 28c
Practice and procedure of Supreme Courts
Release from liability for duty in cases of hardship
PART VII—AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
Principal Act
Secrecy
Arrangements to avoid or reduce fringe benefits tax
Repeal of Part VI and insertion of new Part—
PART VI—OBJECTIONS, REVIEWS AND APPEALS
79a. Transfer of proceedings
Objections
Request for reference
Applications for extension of time
Consideration of applications for extension of time for lodging objections
Consideration of applications for extension of time for lodging requests for reference
Reference to Tribunal or Court
Notice to refer
86a. Procedure on review or appeal
86b. Case stated to Federal Court
86c. Powers of Supreme Court on appeal
86d. Appeals from Supreme Court and Federal Court
86e. Implementation of decisions
Practice and procedure of Supreme Courts
Pending review or appeal not to affect assessment
Where no administration of deceased employer’s estate
Unregistered tax agents not to charge fees
Preparation of returns, &c, on behalf of registered tax agents
Evidence
Release of employers in cases of hardship
Interpretation
PART VIII—AMENDMENT OF THE FRINGE BENEFITS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1986
Principal Act
Application of Assessment Act in relation to Commonwealth employment
PART IX—AMENDMENTS OF THE GIFT DUTY ASSESSMENT ACT 1941
Principal Act
Interpretation
Officers to observe secrecy
Value of gift
Objections
Repeal of sections 33 and 34 and substitution of new sections—
Request for reference
Applications for extension of time
Consideration of applications for extension of time for lodging objections
34a. Consideration of applications for extension of time for lodging requests for reference
TABLE OF PROVISIONS—continued
Section
34b. Reference to Tribunal or Court
34c. Notice to refer
34d. Procedure on review or appeal
34e. Powers of Supreme Court on appeal
Appeals
Case stated to Federal Court of Australia
Insertion of new section—
36c. Implementation of decisions
Pending review or appeal not to affect assessment
Repeal of section 38
Practice and procedure of Supreme Courts
PART X—AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Principal Act
Interpretation
Officers to observe secrecy
Promoters recoupment tax
Tax benefit not allowable in respect of certain recouped expenditure
Reviews and appeals
Consequential adjustments to assessable income and allowable deductions
Reviews and appeals
Cancellation of tax benefits, &c.
Repeal of Division
Objections
Repeal of sections 187, 188 and 189 and substitution of new sections—
Request for reference
Applications for extension of time
188a. Consideration of applications for extension of time for lodging objections
188b. Consideration of applications for extension of time for lodging requests for reference
189a. Notice to refer
Grounds of objection and burden of proof
Repeal of sections 191 and 192
Powers of Tribunal
Repeal of sections 194, 195 and 196
Practice and procedure of Supreme Courts
Repeal of section 197
Case stated to Federal Court of Australia
Order of Court on appeal
Insertion of new section—
200b. Implementation of decisions
Pending review or appeal not to affect assessment
Repeal of section 202
Assessment where no administration
Review of decisions
Notification and review of decisions
Cancellation or suspension of registration of tax agents
Unregistered tax agents not to charge fees
Preparation of returns, &c, on behalf of registered tax agents
Release of taxpayers from liability in cases of hardship
PART XI—AMENDMENTS OF THE LOAN (DROUGHT BONDS) ACT 1969
Principal Act
Interpretation
Repeal of sections 15a, 25a and 25b
Review by Tribunal
Repeal of section 27 and substitution of new section—
Notice of declarations
Repeal of sections 30 and 30a and substitution of new section—
Requests, &c, to be in writing
Regulations
TABLE OF PROVISIONS—continued
Section
PART XII—AMENDMENTS OF THE MANAGEMENT AND INVESTMENT COMPANIES ACT 1983
106. Principal Act
107. Disclosure of information
PART XIII—AMENDMENTS OF THE PAY-ROLL TAX ASSESSMENT ACT 1941
Principal Act
Interpretation
Officers to observe secrecy
Alternative basis for rebate for 1968-69 because of currency devaluation
Review of base period export sales
Review of amounts added to value of export sales for base period under section 16d
Provision for payment of tax by executors and administrators
Repeal of section 38
Objections
Repeal of sections 40 and 40a and substitution of new sections—
Request for reference
40a. Applications for extension of time
40b. Consideration of applications for extension of time for lodging objections
40c. Consideration of applications for extension of time for lodging requests for reference
40d. Reference to Tribunal
40e. Notice to refer
40f. Procedure on review
40g. Implementation of decisions
Pending review or appeal not to affect assessment, &c.
Release of employers in cases of hardship
PART XIV—AMENDMENTS OF THE PAY-ROLL TAX (TERRITORIES) ASSESSMENT ACT 1971
Principal Act
Interpretation
Secrecy
Where no administration of estate of deceased employer
Repeal of sections 37a and 38
Objections
Repeal of sections 40 and 40a and substitution of new sections—
Request for reference
40a. Applications for extension of time
40b. Consideration of applications for extension of time for lodging objections
40c. Consideration of applications for extension of time for lodging requests for reference
40d. Reference to Tribunal
40e. Notice to refer
40f. Procedure on review
40g. Implementation of decisions
Pending review or appeal not to affect assessment, &c.
Repeal of section 41a
Release of employers in cases of hardship
Regulations
PART XV—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 1) 1930
Principal Act
Interpretation
Officers to observe secrecy
Further tax
TABLE OF PROVISIONS—continued
Section
25aa. Special assessments
25ab. Amended assessments
Provision for payment of tax by executors, &c.
Repeal of section 39
Repeal of section 39a and substitution of new section—
39a. Interpretation
Repeal of sections 40, 41 and 42 and substitution of new sections—
Objections against assessments, &c.
Request for reference
Applications for extension of time
42a. Consideration of applications for extension of time for lodging objections
42b. Consideration of applications for extension of time for lodging requests for reference
42c. Reference to Tribunal or Court
42d. Notice to refer
42e. Procedure on review or appeal
42f. Powers of Tribunal in relation to remission decisions
42g. Proceedings on appeal to Court
42h. Implementation of decisions
Pending review or appeal not to affect assessment, &c.
Repeal of section 44
Practice and procedure of Supreme Courts
Repeal of section 44b
Penalty tax where certain anti-avoidance provisions apply
Insertion of new sections—
Judicial notice
Evidence
Regulations
PART XVI—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 2) 1930
Principal Act
Further tax
Insertion of new sections—
10a. Special assessments
10b. Amended assessments
PART XVII—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 3) 1930
Principal Act
Further tax
Insertion of new sections—
10a. Special assessments
10b. Amended assessments
PART XVIII—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 4) 1930
Principal Act
Further tax
Insertion of new sections—
10a. Special assessments
10b. Amended assessments
158. Application of provisions of Sales Tax Assessment Act (No. 1)
TABLE OF PROVISIONS—continued
Section
PART XIX—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 5) 1930
Principal Act
Further tax
Insertion of new sections—
10aa. Special assessments
10ab. Amended assessments
PART XX—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 6) 1930
Principal Act
Further tax
Insertion of new sections—
10a. Special assessments
10b. Amended assessments
PART XXI—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 7) 1930
Principal Act
Further tax
Insertion of new sections—
10a. Special assessments
10b. Amended assessments
PART XXII—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 8) 1930
Principal Act
Further tax
Insertion of new sections—
10a. Special assessments
10b. Amended assessments
PART XXIII—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 9) 1930
Principal Act
Further tax
Insertion of new sections—
10a. Special assessments
10b. Amended assessments
PART XXIV—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 10) 1985
Principal Act
Further tax
Insertion of new sections—
10a. Special assessments
10b. Amended assessments
TABLE OF PROVISIONS—continued
Section
PART XXV—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 11) 1985
Principal Act
Further tax
Insertion of new sections—
14a. Special assessments
14b. Amended assessments
PART XXVI—AMENDMENTS OF THE SALES TAX PROCEDURE ACT 1934
Principal Act
Repeal of section 10 and substitution of new section—
Recovery of tax
Refunds of tax
PART XXVII—AMENDMENTS OF THE TAXATION ADMINISTRATION ACT 1953
Principal Act
Interpretation
Interpretation
Objections
Repeal of sections 14h and 14hb and insertion of new sections—
14h. Request for reference
14ha. Applications for extension of time
14hb. Consideration of applications for extension of time for lodging objections
14hc. Consideration of applications for extension of time for lodging requests for reference
14hd. Reference to Tribunal
14he. Notice to refer
14hf. Procedure on review
14hg. Implementation of decisions
Repeal of section 14p
Insertion of new Part—
PART IVb—REVIEW OF DECISIONS BY THE ADMINISTRATIVE APPEALS TRIBUNAL
14zb. Interpretation
14zc. Provisions of Administrative Appeals Tribunal Act 1975 apply subject to modifications
14zd. Sections 27, 28, 29, 41 and 44a of the Administrative Appeals Tribunal Act not to apply to certain decisions
14ze. Modification of section 30 of Administrative Appeals Tribunal Act
14zf. Application of section 35 of Administrative Appeals Tribunal Act
14zg. Modification of section 37 of Administrative Appeals Tribunal Act
14zh. Application of section 38 of Administrative Appeals Tribunal Act
14zj. Modification of section 41 of Administrative Appeals Tribunal Act
14zk. Application of section 43 of Administrative Appeals Tribunal Act
17a. Powers of Federal Court in respect of taxation matters
PART XXVIII—AMENDMENTS OF THE TAXATION (INTEREST ON OVERPAYMENTS) ACT 1983
Principal Act
Interpretation
TABLE OF PROVISIONS—continued
Section
PART XXIX—AMENDMENTS OF THE TAXATION (UNPAID COMPANY TAX) ASSESSMENT ACT 1982
Principal Act
Interpretation
Application of Assessment Act
PART XXX—AMENDMENTS OF THE WOOL TAX (ADMINISTRATION) ACT 1964
Principal Act
Interpretation
Secrecy
Where no administration of deceased person’s estate
Repeal of sections 55a and 55c
Objections
Repeal of sections 57, 58 and 59 and substitution of new sections—
56a. Request for reference
56b. Applications for extension of time
56c
This is an opening excerpt, not the complete document.