Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 82

82. (1) A Board of Review has power to review such decisions of the
Commissioner, a Second Commissioner or a Deputy Commissioner as are referred
to it under this Part.

(2) For the purpose of reviewing decisions referred to it under this Part, a
Board of Review has, subject to this section, all the powers and functions of
the Commissioner in making assessments, and assessments made by the Board
shall, for the purposes of this Act (except for the purpose of objections to,
review of and appeals from assessments), be deemed to be assessments of the
Commissioner.

(3) If the Commissioner amends an assessment that is subject to an objection
the decision on which has been referred to a Board of Review for review, the
amended assessment is the assessment to be dealt with by the Board under this
Part.

(4) A Board of Review does not have power to review decisions of the
Commissioner relating to the remission of additional tax payable by way of
penalty, except decisions relating to the remission of additional tax payable
under Part VIII.