Administrative Decisions Tribunal
REVENUE DIVISION BROCHURE
ADMINISTRATIVE DECISIONS TRIBUNAL Level 15, 111 Elizabeth Street, SYDNEY NSW 2000 DX 1523 SYDNEY Telephone (02) 9223 4677 Freecall 1800 060 410 Telephone Typewriter (02) 9235 2674 Facsimile (02) 9233 3283 Internet: www.lawlink.nsw.gov.au/adt
Revenue Division Brochure As of 28 Sept 2004
REVENUE DIVISION How can I have a decision of the Chief Commissioner of State Revenue reviewed? If you do not agree with a decision of the Chief Commissioner of State Revenue under a taxation law or with a notice of assessment, which affects you, you may be able to get it reviewed. The Administrative Decisions Tribunal (ADT) in its Revenue Division has the power under the Taxation Administration Act 1996 to review certain decisions of the Chief Commissioner of State Revenue made under taxation laws. Decisions under the following Acts of NSW Parliament can be reviewed by the ADT. Betting Tax Act 2001 Debits Tax Act 1990 Duties Act 1997 First Home Owners Grant Act 2000 (note – currently heard in the General Division) Gaming Machine Tax Act 2001 Health Insurance Levies Act 1982 Insurance Protection Tax Act 2001 Land Tax Act 1956 Land Tax Management Act 1956 (this does not include disputes over land valuations which are heard by the Land and Environment Court) Parking Space Levy Act 1992 Pay-roll Tax Act 1971 Stamp Duties Act 1920 a regulation under any of those Acts The ADT reviews decisions by standing in place of the Chief Commissioner of State Revenue and making a fresh determination. It will decide what is the correct and preferable decision having regard to the material before it. How will I know if the ADT can review a decision? Your right to request a review of a decision by the ADT is set out in the law under which the Chief Commissioner made the decision. If you have a right to request a review, the Office of State Revenue must tell you this when you are informed of the Chief Commissioner’s decision. If you are unsure about whether the ADT can review the decision, first ask the Office of State Revenue directly if the ADT can review it. If you are still unsure, you can contact the ADT. Is there anything I have to do before I apply to the ADT? The first step is to lodge an objection with the Chief Commissioner of State Revenue. The Chief Commissioner must consider the objection and either allow the objection in whole or in part or disallow the objection. This is called a determination of objection. Requests for a determination of objection must be in writing and must be made within 60 days of the date of service of notice of assessment or decision.
Revenue Division Brochure As of 28 Sept 2004
It should be noted that the Chief Commissioner may permit a person to lodge an objection after 60 days. This request must be in writing and give detailed reasons for failure to lodge the objection within the 60 day period. Does the Chief Commissioner of State Revenue have to give me reasons for the determination of the objection if disallowed in whole or part.? Yes, Section 93 of the Taxation Administration Act sets out the administrators obligation to give reasons for the determination of the objection. (1) The Chief Commissioner must give notice to the objector of the determination of the objection. (2) The Chief Commissioner must, in the notice, give the reasons for disallowing an objection or for allowing an objection in part only. (2A) The reasons for a determination of an objection in respect of an assessment or other decision that the Administrative Decisions Tribunal has jurisdiction under Division 2 to review must set out the matters referred to in section 49 (3) of the Administrative Decisions Tribunal Act 1997 in respect of the determination. (2B) 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. (3) The notice is to be in a form approved by the Chief Commissioner. Under section 49(3) of the Administrative Decisions Tribunal the reasons must include. (a) the findings on material questions of fact, referring to the evidence or other material on which those findings were based, (b) the administrator’s understanding of the applicable law, (c) the reasoning processes that led the administrator to the conclusions the administrator made.
When should I lodge an application to the ADT? There are time limits on lodging applications to the ADT. The time limit is usually 60 days from when you are notified of the determination of the objection. In cases where the Chief Commissioner has not determined your objections within 90 days, you can lodge your application with the ADT any time after the 90 days has passed. However, you are required to give the Chief Commissioner 14 days written notice of your intention to lodge the application with the ADT. If you want to lodge an application but the time allowed to do so has expired you have to apply in writing for an extension of time and attach it to your Application for a Review of a Decision. You will need to give reasons why you were not able to
Revenue Division Brochure As of 28 Sept 2004
lodge the application within the allowed time. The Tribunal will decide if it will hear your application out of time. How can I apply? You need to fill out an application form that is available either from the ADT Registry or it can be downloaded from our Internet site. You must then lodge the application form by post or in person and pay the fee. What information do I need when preparing an application to the ADT? The date of the decision and the determination of the objection A copy of the original decision and the determination of the objection If you have not received a response to your written objection from the Chief Commissioner within 90 days and you have given 14 days written notice of your intention to lodge an application in the ADT you are required to attach the following: A copy of the original decision A copy of your letter to the Commissioner of State Revenue objecting to the decision A copy of your letter to the Chief Commissioner giving 14 days notice of your intention to lodge an application in the ADT. Is there a fee? Yes, there is a filing fee. The ADT Registry can advise you how much the fee is or you can check the Tribunal’s Internet site. If you cannot afford it, you can apply for the fee to be waived. You do this by filling out the Application for Fee Waiver form available on the Tribunal’s Internet site or from the Registry. You will need to show how payment of the fee will cause you hardship. What happens after I fill in the form and send it to the ADT? In a few days you will receive a letter from the ADT telling you that the application has been received. There will also be some information about what happens next. The Office of State Revenue will be asked to give you and the ADT a statement of reasons and copies of documents the Chief Commissioner relied on to make the decision. Usually, you will be given a date for a directions hearing. At the directions hearing, a member of the Tribunal will talk to you and a representative of the Office of State Revenue about the best way to deal with your application. It might be necessary to list your application for a hearing before the Tribunal. The member of the Tribunal may require you and the Office of State Revenue to prepare some material before the hearing date. In some cases it might be possible for the Tribunal to decide your application without a formal hearing. In these cases the Tribunal would look at the documents filed by you and the Office of State Revenue. Who can represent me before the Tribunal? You can either appear in person or get a lawyer or agent to represent you. Who will hear my application?
Revenue Division Brochure As of 28 Sept 2004
Usually a judicial member of the Tribunal will hear your case. In some cases the member will be able to give his or her decision at the end of the hearing. However, in other cases the member will require time to consider the matter and will give the decision at a later time. What happens if I live in the country? If you live outside the Sydney Metropolitan Area, the directions hearing can be conducted by telephone. In some cases, the hearing may also be conducted by telephone or the ADT may hold the hearing in a regional area of NSW. What kind of decision can the ADT make? The ADT can make various orders. It may: affirm the Chief Commissioner’s decision revoke the Chief Commissioner’s decision and substitute a new decision revoke the Chief Commissioner’s decision and order the Chief Commissioner to reconsider the decision in accordance with the Tribunal’s findings make an order for payment make an order for costs (only in special circumstances) What happens to the Chief Commissioner’s decision pending a review by the ADT? The lodging of an application to review a decision of the Chief Commissioner does not stop the decision from taking effect or prevent the Office of State Revenue from taking steps to implement its decision. If any tax, interest or penalties are payable, you must either pay the amount when due or make arrangements with the Office of State Revenue for its payment. Can I do anything to stop the Office of State Revenue from implementing the decision? Yes. You can lodge an application for an urgent stay. A stay has the effect of stopping the Office of State Revenue from implementing the decision until the Tribunal determines the case. It is up to the Tribunal to decide whether to grant a stay. The form to apply for an urgent stay is available from the ADT Registry. You can also download the form from our Internet site. What happens if I do not agree with the decision of the ADT? You may have a right of appeal to the Appeal Panel of the ADT on a question of law. The appeal may also extend to a review of the merits of the decision if leave is granted by the Appeal Panel. If you are not sure of your appeal rights, contact the ADT Registry.
How do I get more information? You can telephone the ADT Registry to discuss your application or you can access the ADT’s Internet site for more information. (see the Internet address below)
Revenue Division Brochure As of 28 Sept 2004
If you want to look up previous published decisions of the Tribunal, go to the adt decisions page of the Internet site.
Revenue Division Brochure As of 28 Sept 2004
ADMINISTRATIVE DECISIONS TRIBUNAL Level 15, 111 Elizabeth Street, SYDNEY NSW 2000 DX 1523 SYDNEY Telephone (02) 9223 4677 Freecall 1800 060 410 Telephone Typewriter (02) 9235 2674 Facsimile (02) 9233 3283 Internet: www.lawlink.nsw.gov.au/adt The ADT’s Guarantee of Service We endeavour to provide a high level of service by ensuring: We treat all our clients fairly in a courteous, helpful and efficient way; We make our service accessible with an office centrally located in Sydney which is close to transport and has wheel chair access; with the provision of teleconferencing for clients in regional and country areas; by conducting hearings in regional and country areas; by providing access to information, forms and previous ADT decisions; We accommodate our clients with special needs by: having an Infra-red Hearing Impaired System available; having interpreter services available; having a telephone typewriter (TTY) inquiry service available. We actively seek feedback from our clients in order to continually improve our level of service through annual client surveys and feedback forms available from the ADT Registry.
Revenue Division Brochure As of 28 Sept 2004