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Thursday, 5 December 1974
Page: 4787


Mr Graham asked the Treasurer, upon notice:

(   1 ) How many Taxation Boards of Review are in operation at present.

(2)   Who are the members of each Board, and when were they appointed.

(3)   What emoluments do the members receive and what are the terms of their appointments, e.g. duration, specific terms of reference for chairman and members, etc.

(4)   Are appeals to these Boards limited in any way, i.e. do any restrictions exist in relation to State taxation.

(5)   What is the degree of delay in the hearing of appeals by the Boards.


Mr Crean - The answer to the honourable member's question is as follows:

(   1 ) There are three Taxation Boards of Review.

(2)   Membership of the Boards and dates of appointment are:

 

 

(3)   The annual remuneration of Board Chairman is $20,810; that of other members is $19,148: Appointment is for a period not exceeding seven years and members are eligible for re-appointment. The statutory provisions concerning the constitution of Boards of Review are set out in sections 178 to 184 of the Income Tax Assessment Act.

(4)   References to Taxation Boards of Review are restricted to matters arising under the various taxation laws administered by the Australian Commissioner of Taxation, viz.:

Income Tax Assessment Act

Sales Tax Assessment Acts

Estate Duty Assessment Act

Gift Duty Assessment Act

Pay-roll Tax Assessment Act

Pay-roll Tax (Territories) Assessment Act

Export Incentives Grants Act

Australian Capital Territories Taxation (Administration) Act

Wool Tax (Administration) Act

(5)   The average delay in hearing cases is approximately 9 months. However, the Boards give prompt consideration to applications for urgent hearings in suitable cases.







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