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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 141B

Correction of errors in decisions or statements of reasons

Correction of errors

             (1)  If:

                     (a)  the SSAT makes a decision on a review; and

                     (b)  the presiding member of the SSAT as constituted for the purposes of the review, or the Principal Member, is satisfied that there is an obvious error in:

                              (i)  the text of the decision; or

                             (ii)  a written statement of reasons for the decision;

the presiding member or the Principal Member may alter the text of the decision or statement.

             (2)  If the text of a decision or statement is altered under subsection (1), the altered text is taken to be the decision of the SSAT or the statement of reasons for the decision, as the case may be.

Examples of obvious errors

             (3)  Examples of obvious errors in the text of a decision or statement of reasons are:

                     (a)  an obvious clerical or typographical error in the text of the decision or statement; and

                     (b)  an inconsistency between the decision and the statement.


 



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