The new Administrative Review Tribunal
Published Date: 9 Jul 2024
The new Administrative Review Tribunal (ART) is expected to replace the Administrative Appeals Tribunal by the end of 2024. There is lengthy legislation but, on a first look, the changes affecting tax litigation are nuanced rather than far-reaching. A new Taxation and Business Division will be one of the jurisdictional areas. Also, it is planned to strengthen the qualifications of ART members in relation to each jurisdictional area. The current practice of calling on Federal Court judges as Deputy Presidents is also entrenched. Practitioners will need to look out for changes in modernised drafting, despite an avowed lack of intention to change fundamental policy. The new legislative scheme builds in two notable devices to ensure continuous improvement of the system. The first is to introduce the Guidance and Appeals Panel and the second is to bring back the Administrative Review Council. Appeals to the Federal Court will remain.
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- Published By: Michael Bersten
- Published On:9 Jul 2024
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