Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 71
QCAT to decide review on evidence before the commissioner
71 QCAT to decide review on evidence before the commissioner
(1) This section applies to a proceeding for a review by QCAT of a decision of
the commissioner on an objection.
(2) The grounds on which the application
for review is made are limited to the grounds of the relevant objection,
unless QCAT otherwise orders.
(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
(4) 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
decided in accordance with the same law that applied to the making of the
(5) In this section—
"new evidence" means evidence that was not before the commissioner when the
decision on the objection was made.
"original decision" means the assessment or reassessment that was the subject
of the relevant objection.
"relevant objection" means the objection to which the decision of the
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