ARTG4635 - Review of direct and indirect taxes decisions: carrying out a review: governance case boards and issue panels

Where a case has been through an internal governance process the review officer should consider the conclusion reached in that process along with all the other information in the case. The review officer retains the ability to uphold, vary, or cancel an appealable decision in such cases.

If the appealable decision was issued by a decision maker following a decision by a Case Board or in acceptance with a strategy set by an Issues Panel (see ARTG1020) and the review officer is minded to vary or cancel the appealable decision, they must send a copy of the review conclusion letter to the secretariat of the Case Board or Issues Panel before it is issued. If new information has been provided as part of the review, this should be referred back to the decision-maker so they can liaise with the Case Board or Issues Panel secretariat about resubmitting the case, see ARTG4630.

Review officers should be aware that it is acceptable for the decision made by a Case Board to override a strategy set by an Issues Panel. In such cases, if the review officer is minded to conclude that the appealable decision should be varied or cancelled, they must send a copy of the review conclusion letter to the secretariat of the Case Board before it is issued.

Where a case is received at review and there has been no referral to the relevant Board or Panel (but one is required) then a referral should be made, and a decision obtained, before the review conclusion is issued.

The decision maker should make sure that the review officer knows the date on which the review period started; see ARTG4690, so that the review officer can ask for an extension to the review period where necessary to facilitate the governance process.