Automatic Enrolment Retirement Savings System Act 2024 section 116

Appeals

Section 116 sets out the procedures for appealing a reviewer's decision, including how appeals are assigned, considered and determined by an appeals officer.

  • An applicant who is dissatisfied with a reviewer's decision may appeal within 30 days by sending the appeal to the reviewer, stating the reasons and complying with any requirements published by the Authority on its website.
  • The reviewer must assign the appeal without delay to an appeals officer, who will consider the matter afresh as if it were being decided for the first time and is not confined to the original grounds.
  • The appeals officer must make a decision either confirming the original determination or substituting a different determination, and must notify the applicant in writing of the decision, the reasons, any financial effect, and the right to appeal to the High Court or contact the FSPO.
  • The Minister may make regulations governing the conduct of appeals, including time limits, submission procedures, and requirements for further documentation or information.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.