(1) A claimant for a rebate who is dissatisfied with any of the following decisions of the Chief Commissioner may lodge a written objection to the decision with the Chief Commissioner:(a) a decision on the person’s claim for a rebate (including a decision to vary or reverse an earlier decision made independently of an objection under this Act),(b) a decision to require the person to repay an amount paid by way of rebate under this Act,(c) a decision to require the person to pay a penalty under this Act,(d) a decision to require the person to pay interest on an amount unpaid under this Act.(2) A person (other than a claimant for a rebate) who is dissatisfied with any of the following decisions of the Chief Commissioner may lodge a written objection to the decision with the Chief Commissioner:(a) a decision to require the person to repay an amount paid by way of rebate under this Act (made on the basis that the amount was paid in error),(b) a decision to require the person to pay interest on an amount unpaid under this Act.(3) A person who is dissatisfied with a decision of the Chief Commissioner to require the person to pay an amount to the Chief Commissioner under this Act made on the basis that the person is a relevant third party may lodge a written objection to the decision with the Chief Commissioner.
(1) An objection must be lodged within 60 days after the date notice of the decision concerned is served on the objector.(2) If the Chief Commissioner is satisfied that an objector has a reasonable excuse for failing to lodge an objection within the 60-day period, the Chief Commissioner may extend the time for lodging the objection.
27 Grounds for objection to be stated
The grounds for an objection must be stated fully and in detail in the notice of objection.
An objector has the onus of proving the objector’s case on an objection.
29 Powers of Chief Commissioner on objection
After considering an objection, the Chief Commissioner may:(a) allow the objection in whole or in part or disallow the objection, and(b) accordingly reverse, vary or confirm the decision to which the objection was made.
30 Notice of determination of objection
(1) The Chief Commissioner must give an objector written notice of the determination of the objection.(2) The Chief Commissioner must, in the notice, give the reasons for disallowing the objection or for allowing the objection in part only.(3) The reasons for a determination of an objection must set out the matters referred to in section 49 (3) of the Administrative Decisions Tribunal Act 1997 in respect of the determination.(4) The notice must also inform the objector of the objector’s right to make an application for review under Division 2 in the case of a determination to disallow the objection or to allow the objection in part only.
31 Reviews by Administrative Decisions Tribunal
(1) A claimant may apply to the Administrative Decisions Tribunal for a review of the decision (the original decision) to which an objection was made if:(a) the claimant is dissatisfied with the Chief Commissioner’s determination of the objection, or(b) 90 days have passed since the objection was lodged with the Chief Commissioner and the Chief Commissioner has not determined the objection.(2) The claimant’s and Chief Commissioner’s cases on an application for review are not limited to the grounds of the objection.(3) The claimant has the onus of proving the claimant’s case in an application for review.(4) An application for review:(a) following a determination by the Chief Commissioner of an objection—must be made not later than 60 days after the date of issue of the notice of the Chief Commissioner’s determination of the objection, or(b) following a failure of the Chief Commissioner to determine an objection within the relevant 90-day period—may be made at any time after the end of that period (but must be made as required by paragraph (a) following a subsequent determination of the objection by the Chief Commissioner).(5) The Administrative Decisions Tribunal may extend the time for making an application for review.(6) The following provisions of the Administrative Decisions Tribunal Act 1997 do not apply to an application made under this section:(a) Part 2 of Chapter 5,(b) section 55 (1) (b) and (d),(c) Division 2 of Part 3 of Chapter 5.(7) For the purposes of section 58 (1) (a) of the Administrative Decisions Tribunal Act 1997:(a) the obligation of the Chief Commissioner under that paragraph to lodge a statement of reasons with the Administrative Decisions 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 objector by the Chief Commissioner under this Act for the determination of the objection in explanation of that part of the original decision.
32 Powers of Administrative Decisions Tribunal on review
(1) On a review, the Administrative Decisions Tribunal may:(a) confirm, vary or reverse the original decision, and(b) make any further orders as to costs or otherwise that it thinks fit.(2) This section does not limit the generality of Division 3 of Part 3 of Chapter 5 of the Administrative Decisions Tribunal Act 1997.