Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 149

             (1)  The AAT Act applies to an application under section 142 for review as if references in section 37 of the AAT Act to the person who made the decision the subject of the application were references to the officer who made the decision that was reviewed by the SSAT.

             (2)  If a person applies to the AAT under section 142 of this Act for review of a decision, the Secretary is taken to have complied with the Secretary's obligations under paragraph 37(1)(a) of the AAT Act in relation to the decision if the Secretary gives the AAT the prescribed number of copies of the statement prepared by the SSAT under paragraph 141(1)(a) of this Act.

             (3)  Subsection (2) does not limit the powers of the AAT under section 38 of the AAT Act.