The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

9.4 PPLSC decisions & reviews

Introduction

As the Commissioner of Taxation (Commissioner) (1.1.C.125) has general administration of parts of the PPLAct related to the PPLSC (that is, PPLAct Chapter 3A), provisions to do with PPLSC decisions and their review are separate to those of the rest of PPL. These specific provisions are described below.

Act reference: PPLAct Chapter 3A Part 4—Administration

Decisions

A PPLSC decision (1.1.D.65) made by the Commissioner must be 'in writing'. Decisions made or recorded by means of a computer are taken to be in writing.

PPLSC decisions can be made by computer programs, and such decisions are taken to be made by the Commissioner.

Act reference: PPLAct sections115ZC Decisions to be in writing, section 115ZD Commissioner may arrange for use of computer programs to make decisions

Policy reference: PPL Guide 8.3.2 Decisions

Reviews

A person affected by a PPLSC decision may apply to the ATO for an independent review of the decision.

A review of a PPLSC decision will be conducted by either a delegate of the Commissioner or an authorised review officer and can result in the PPLSC decision being either:

  • affirmed
  • varied
  • set aside and substituted with a new decision.

While there is no prescribed timeframe for a review to be completed following an application, it must be made without unreasonable delay.

Act reference: PPLAct section 115ZF Review of decisions

Administrative Decisions (Judicial Review) Act 1977 section 7(1) Applications in respect of failures to make decisions

Last reviewed: