Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies to a proceeding for a review by QCAT of a decision of the commissioner relating to an objection.
(2) QCAT may not, under the QCAT Act, section 61(1), extend the period within which a person may apply to QCAT under section 5(2)(b).
(3) QCAT must--
(a) hear and decide the review of the decision by way of a reconsideration of the evidence before the commissioner when the decision was made, unless QCAT considers it necessary in the interests of justice to allow new evidence; and
(b) decide the review of the decision in accordance with the same law that applied to the making of the original decision.
(4) The grounds on which the application for review is made are limited to the grounds of the relevant objection, unless QCAT otherwise orders.
(5) The applicant for the proceeding has the onus of proving the applicant's case.
(6) If QCAT decides, under the QCAT Act, section 139, that the proceeding should be reopened, the issues in the proceeding that are reheard must be--
(a) heard and decided by way of a reconsideration of the evidence given in the proceeding for the review of the decision; and
(b) decided in accordance with the same law that applied to the making of the original decision.
(7) A party to the proceeding may be represented by a lawyer.
(8) In this section--
new evidence means evidence that was not before the commissioner when the decision was made.
original decision means assessment, of the taxpayer's liability for tax, that was the subject of the relevant objection.
relevant objection means the objection to which the commissioner's decision relates.