FINANCE BILL 2001
CLAUSE 40: REVIEW OF COMMISSIONERS? DECISIONS
SUMMARY
1. This clause provides for a right of review of various decisions by the Commissioners and the procedures which shall apply to the review process.
DETAILS OF THE CLAUSE
2. Subsection (1) lists those decisions in respect of which a review may be sought. These include such things as whether the levy is payable and by whom; the amount of levy charged; the time of the charge; registration and de-registration; a requirement to give security; the imposition of penalties or interest and the amount of the same; entitlement to a tax credit; a requirement to appoint a tax representative and associated matters; group membership and, generally any matter the decision as to which is contained in an assessment.
3. Subsection (2) states that any person affected by such a decision may request a review by notice in writing.
4. Subsection (3) provides that a written request for review of a decision must be made within 45 days of the decision being given.
5. Subsection (4) sets out the circumstances in which the Commissioners have a duty to give written notification of a decision.
6. Subsection (5) sets out the circumstances under which a person shall be entitled to request a decision to be reviewed for a second or subsequent time.
7. Subsection (6) sets out the circumstances in which the Commissioners have a duty to undertake a review.
8. Subsection (7) allows the Commissioners on review to withdraw, vary or confirm the original decision.
9. Subsection (8) provides that where it is the duty of the Commissioners to review any decision and they do not do so within 45 days as required, that decision shall be taken to be confirmed.
10. Subsection (9) provides for the circumstances under which the Commissioners are entitled to modify the amount payable in respect of liability to a penalty or interest.
11. Subsection (10) gives effect to this section subject to the provisions contained in paragraph 8(5) of Schedule 6 to the Act (certain decisions which may not be reviewed).