Taxation Boards of Review
Board of Review · Taxation Board of Review No. 1 · Taxation Board of Review No. 2 · Taxation Board of Review No. 3
1925 – 1 July 1986
Administrative tribunals that reviewed the Commissioner of Taxation's decisions on taxpayers' objections to assessments, reconsidering them with the Commissioner's own powers.
How it came into existence
Created in 1925 by amendments to the Commonwealth income tax law to replace the Federal Taxation Board of Appeal, whose judicial role had been held invalid; the Privy Council confirmed the Board of Review's administrative character in Shell Co of Australia Ltd v Federal Commissioner of Taxation (1930).
- Review of taxpayer disputes over income tax assessments
Legislation: Income Tax Assessment Act 1936 (Part V)
Changes during its life
- 1936Continued under Part V of the Income Tax Assessment Act 1936; additional numbered boards were later constituted.
How it ended
Abolished on 1 July 1986, when review of taxation decisions passed to the Taxation Appeals Division of the Administrative Appeals Tribunal, with small claims going to the Small Taxation Claims Tribunal.
- Review of objections to taxation assessments
The boards' jurisdiction passed to the new Taxation Appeals Division of the tribunal.
Main functions
- Review of objection decisions on income tax assessments
- Review of decisions under other Commonwealth taxation laws
- Reconsideration of assessments with the Commissioner's powers
Where it sits
Last in the portfolio of Department of the Treasury.
Lineage
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Sources
Some dates or links for this organisation are not fully confirmed. Corrections are welcome.