Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 71

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 original decision.

(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

(b) decided in accordance with the same law that applied to the making of the original decision.

(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, reassessment, royalty valuation decision or amended royalty valuation decision that was the subject of the relevant objection.

"relevant objection" means the objection to which the decision of the commissioner relates.