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Where am I now? Lawlink > Administrative Decisions Tribunal of NSW > About Us > Administrative Decisions Tribunal: Revenue Division
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Administrative Decisions Tribunal: Revenue Division
What sort of matters are dealt with by the Revenue Division?
How do I know if a decision can be reviewed by the ADT?
Is there anything I have to do before I ask the ADT to review a decision?
Does the Chief Commissioner of State Revenue have to give me reasons for the determination of the objection if disallowed in whole or in part?
How do I get my decision reviewed by the ADT?
What information do I need to provide on the application form?
When should I lodge my application?
Is there a fee?
What happens after I fill in the application form and send it to the ADT?
What do I need to do when corresponding with the Tribunal
Who can represent me before the Tribunal?
Who will hear my case?
What happens if I can't attend the hearing?
What kind of decision can the ADT make?
What happens to the Chief Commissioner’s decision while I am waiting for a review by the ADT?
Can I ask for the Chief Commissioner’s decision to be suspended while I am waiting for a review by the ADT?
What can I do if I don't agree with the ADT's decision?
How do I get more information?
What sort of matters are dealt with by the Revenue Division?
The main function of the Revenue Division of the ADT is to review decisions made by the Chief Commissioner of State Revenue. 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 ADT reviews decisions by standing in place of the Chief Commissioner of State Revenue and making a fresh determination. It will then decide what is the correct and preferable decision having regard to the material before it.
How do I know if a decision can be reviewed by the ADT?
The ADT has the power to review certain decisions of the Chief Commissioner of State Revenue made under the Taxation Administration Act 1996. Decisions under the following Acts of NSW Parliament are able to be reviewed by the ADT –
- Betting Tax Act 2001
- Debits Tax Act 1990
- Duties Act 1997
- 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 Tribunal can also review decisions of the Chief Commissioner under the First Home Owner Grant Act 2000.
If you are unsure whether the ADT can review a decision, you can ask the Office of State Revenue, or contact the ADT Registry.
Is there anything I have to do before I ask the ADT to review a decision?
Before you can apply to the Tribunal, you must lodge an objection with the Chief Commissioner of State Revenue. The Chief Commissioner must consider the objection and either allow it 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 be made within 60 days of the date of service of notice of assessment or decision.
If you do not agree with the determination of objection or you have not received a response from the Office of State Revenue after 90 days, you can apply to the ADT to have the decision reviewed.
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 administrator’s obligation to give reasons for the determination of the objection.
How do I get my decision reviewed by the ADT?
You can fill out an Application for Review of a Decision made by the Chief Commissioner of State Revenue which is available on the internet or from the ADT registry. You cannot lodge the application through the internet. Please post or bring your application to the ADT registry.
What information do I need to when preparing an application to the ADT?
- Your name and address
- The date the decision and the determination of the objection
- A copy of the decision and objection (if available)
- A brief outline of why you think the decision is wrong.
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 need to attach a copy of that letter.
When should I lodge my application?
An application for review 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.
An application for review 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.
If you are applying to the ADT because the Chief Commissioner has not determined your objection within 90 days you must give the Chief Commissioner written notice of your intention to have the decision reviewed, at least 14 days before you lodge your application for review.
Is there a fee?
Yes, there is a filing fee of $68 for an application to the Revenue Division.
What happens after I fill in the application form and send it to the ADT?
You will receive a letter from the ADT informing you that your 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.
You should also be given a date to attend the ADT. This is called a 'directions hearing'. A Member of the ADT will talk to you and a representative from 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.
What do I need to do when corresponding with the Tribunal?
All correspondence to the Tribunal in relation to current proceedings should be addressed to the Registrar of the Tribunal. Correspondence of this kind should not be addressed to a Member of the Tribunal. A copy of all correspondence sent to the Tribunal must also be sent to each other party of the proceedings. The author should record the fact that the correspondence has been sent to the other parties by writing cc: Name of party at the end of the letter. If it has not been copied to the other party, the author must explain in writing why this has not been done. The Registrar will decide how the correspondence is to be handled.
Who can represent me before the Tribunal?
You can appear for yourself or you can have a legal practitioner or agent representing you. You have to ask the Tribunal's permission to be represented by an agent. Both you and the agent need to sign the Notice of Representation. If you have a legal practitioner representing you they will complete the Notice of Representation for you.
The Notice must be filed in the registry and sent to the other party(ies) to the proceedings. An agent must ask for the Tribunal’s permission the first time the matter is listed after the Notice is filed.
Who will hear my case?
A Judicial Member of the ADT will hear your case on a date arranged at the directions hearing.
In some cases the ADT will be able to give their decision at the end of the hearing. However, in most cases the ADT will require time to consider the matter and will give their decision at a later date. You will be informed when the decision has been made.
What happens if I can't attend the hearing?
If you live outside the Sydney metropolitan area, the directions hearing or conference can be conducted by telephone. In some cases, the ADT may hold the hearing in a regional area of NSW.
If you have a disability that makes it difficult for you to attend, the directions hearing can be conducted by telephone. In some cases, the hearing may also be conducted by telephone.
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 either substitute a new decision; or
- 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
The ADT does not award costs unless it is satisfied that there are special circumstances. You can contact the ADT Registry for more information.
What happens to the Chief Commissioner’s decision while I am waiting for a review by the ADT?
The lodging of an application does not stop the Chief Commissioner’s decision from taking effect nor does it prevent the Office of State Revenue from implementing 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 ask for the Chief Commissioner’s decision to be suspended while I am waiting for a review by the ADT?
Yes. This is called a '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. You can file an application form for a stay with your application for review.
You will be required to give a reason for asking for the Chief Commissioner’s decision to be stayed. The ADT will also seek the views of the Chief Commissioner before deciding whether to grant a suspension of the decision.
What can I do if I don't agree with the ADT's decision?
You may have the right of appeal to the Appeal Panel of the ADT on a question of law if you do not agree with the ADT's decision. 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 whether you can appeal the decision, contact the ADT Registry.
How do I get more information?
You can select any of the following links to find out more about the legislation or the procedures before the Revenue Division of the Tribunal.
Frequently asked questions
Practice and Procedure
Decisions
Legislation
Revenue Division Brochure
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