Part 8AChallenges
138GEffect of disclosure notice
Unless subsection (1B) or (2) apply, if the Commissioner issues a disclosure notice to a disputant, and the disputant challenges the disputable decision, the Commissioner and the disputant may raise in the challenge only the issues and the propositions of law that are disclosed in the Commissioner's and disputant's statements of position.
If the Commissioner did not issue a statement of position in response to the disputant’s statement of position on or before the required date, and did not issue a statement of position when issuing a disclosure notice, subsection (1) does not apply to limit the issues or propositions of law that may be raised by—
- the Commissioner, if section 89M(6BA)(b)(i) applies:
- the Commissioner or the disputant, if section 89M(6BA)(b)(ii) applies.
A hearing authority may, on application by a party to a challenge to a disputable decision, allow the applicant to raise in the challenge
new propositions of law, and new issues, if satisfied that—- the applicant could not, at the time of delivery of the applicant's statement of position, have, with due diligence,
discerned those propositions of law or issues; and - having regard to the provisions of section 89A and the conduct of the parties, the hearing authority considers that
the raising of those propositions of law or issues is necessary to avoid manifest injustice to the Commissioner or the disputant. For the purposes of subsection (1), a statement of position includes any additional information that the Commissioner and the disputant agree (under section 89M(13)) to add to the statement of position.
Notes
- Section 138G: inserted, on , by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
- Section 138G heading: amended, on (applying for a dispute or challenge, in relation to which a disclosure notice is issued on or after 29 August 2011), by section 179(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
- Section 138G(1): replaced, on (applying for a dispute or challenge, in relation to which a disclosure notice is issued on or after 29 August 2011), by section 179(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
- Section 138G(1): amended, on , by section 264(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
- Section 138G(1B): inserted, on , by section 264(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
- Section 138G(2): amended, on (applying for a dispute or challenge, in relation to which a disclosure notice is issued on or after 29 August 2011), by section 179(3)(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
- Section 138G(2)(a): amended, on (applying for a dispute or challenge, in relation to which a disclosure notice is issued on or after 29 August 2011), by section 179(3)(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
- Section 138G(2)(b): amended, on (applying for a dispute or challenge, in relation to which a disclosure notice is issued on or after 29 August 2011), by section 179(3)(c) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).


