This instrument is the Administrative Review Tribunal Rules 2024.

(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1	Column 2	Column 3
Provisions	Commencement	Date/Details
1. The whole of this instrument	At the same time as the Administrative Review Tribunal Act 2024 commences.	14 October 2024

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority

This instrument is made under the Administrative Review Tribunal Act 2024.

4 Definitions

Note: A number of expressions used in this instrument are defined in the Act, including the following:

(a) decision‑maker;

(b) election notice;

(d) second review;

(e) statement of reasons;

(f) Tribunal case event.

In this instrument:

Act means the Administrative Review Tribunal Act 2024.

original decision‑maker, in relation to an application under section 123 of the Act to the President to refer a decision of the Tribunal to the guidance and appeals panel, means the decision‑maker of the reviewable decision that the Tribunal’s decision relates to.

small business entity has the same meaning as in the Income Tax Assessment Act 1997.

small business taxation decision means a decision made:

(a) under a taxation law (within the meaning of the Income Tax Assessment Act 1997); and

(b) in relation to a small business entity.

Part 2—Applying for review of decision

5 When to apply—notice of decision given in writing

Purpose of this section

(1) This section is made for the purposes of subsection 18(1) of the Act.

When this section applies

(2) This section applies in relation to an application for review of a decision (the decision under review), other than a decision taken to be made by section 16 of the Act or a provision of another Act or legislative instrument, if the applicant is given notice of the decision in writing.

General rule—period ends 28 days after notice is given

(3) The period starts on the day the decision under review is made and ends on the day that is 28 days after the day the applicant is given the notice.

Exception—if statement of reasons is given

(4) Despite subsection (3), if the applicant is given a statement of reasons for the decision under review, the period starts on the day the decision under review is made and ends on the day that is 28 days after the day the applicant is given the statement of reasons.

Exception—if statement of reasons is requested but not provided

(5) Despite subsection (3), if:

(a) the applicant is not given a statement of reasons for the decision under review; and

(b) the applicant requests a statement of reasons for the decision under review under section 268 of the Act; and

the period starts on the day the decision under review is made and ends on the day that is 28 days after the applicant is given written notice that the request is refused.

Exception—if applicant applies to Tribunal to obtain adequate statement of reasons

(6) Despite subsections (3), (4) and (5), if:

(a) the applicant requests a statement of reasons for the decision under review under section 268 of the Act; and

(b) the applicant is given a statement of reasons for the decision under review under section 269 or 270 of the Act; and

(c) the applicant applies to the Tribunal under section 271 of the Act for a decision about whether the statement of reasons contains adequate information about a matter; and

(d) the Tribunal decides that the statement of reasons does not contain adequate information about the matter;

the period starts on the day the decision under review is made and ends on the day that is 28 days after the day the applicant is given an additional statement containing adequate information about the matter.

Note: A person may apply to the Tribunal to extend the period during which the person may apply for review of a decision (see section 19 of the Act).

6 When to apply—decisions taken to be made because timeframe expires

Purpose of this section

(1) This section is made for the purposes of subsection 18(1) of the Act.

When this section applies

(2) This section applies in relation to an application for review of a decision (the decision under review) that is taken to be made by section 16 of the Act or a provision of another Act or legislative instrument.

General rule—period ends 28 days after decision is taken to be made

(3) The period starts on the day the decision under review is taken to be made and ends on the day that is 28 days after the day the decision under review is taken to be made.

Exception—if decision is subsequently made

(4) Despite subsection (3), if:

(a) the decision under review is a decision not to do a thing; and

(b) after the decision under review is taken to be made, the decision‑maker makes or purports to make a decision (the subsequent decision) to do or not do the thing; and

the period starts on the day the decision under review is taken to be made and ends at the end of the period that applies or would apply in relation to the subsequent decision under section 5.

Note: A person may apply to the Tribunal to extend the period during which the person may apply for review of a decision (see section 19 of the Act).

Part 3—Proceedings

Division 1—Elections not to participate in kind of proceeding or Tribunal case event

7 Election notices

Requirements for giving election notices

(1) For the purposes of paragraph 64(2)(a) of the Act, this section sets out requirements for giving election notices.

Note: If a purported election notice does not comply with the requirements set out in this section, it is not a valid election notice.

Election notices in relation to a kind of proceeding

(2) An election notice in relation to a kind of proceeding in the Tribunal must:

(a) identify the kind of proceeding; and

(b) if the election notice relates to a proceeding for review of a reviewable decision—identify:

(i) the legislative provision under which the decision is made; and

(ii) who the decision‑maker for the decision is.

Note: For example, a kind of proceeding may be identified by reference to the period (if any) within which the proceeding starts.

Election notices in relation to a kind of Tribunal case event

(3) An election notice in relation to a kind of Tribunal case event in relation to a kind of proceeding in the Tribunal must:

(a) identify the kind of Tribunal case event and the kind of proceeding; and

(b) if the election notice relates to a proceeding for review of a reviewable decision—identify:

(i) the legislative provision under which the decision is made; and

(ii) who the decision‑maker for the decision is.

Note: Election notices cannot be given in relation to certain Tribunal case events (see paragraph 60(1)(b) of the Act).

Election notices in relation to proceedings for review of a reviewable decision

(4) An election notice that gives the Tribunal notice that a person does not wish to participate in a proceeding for review of a reviewable decision (the review proceeding) must also give the Tribunal notice that the person does not wish to participate in any proceeding related to an incidental application to the Tribunal made in the course of, or in connection with, the review proceeding.

(5) An election notice that gives the Tribunal notice that a person does not wish to participate in a kind of Tribunal case event in relation to a proceeding for review of a reviewable decision (the review proceeding) must also give the Tribunal notice that the person does not wish to participate in that kind of Tribunal case event in relation to any proceeding related to an incidental application to the Tribunal made in the course of, or in connection with, the review proceeding.

8 Conditions to be satisfied for a person to be a non‑participating party

Non‑participating party to a proceeding

(1) For the purposes of paragraph 61(1)(e) of the Act, it is a condition that the election notice is given at least 14 days before the start of the proceeding.

Non‑participating party to a Tribunal case event

(2) For the purposes of paragraph 61(1A)(e) of the Act, it is a condition that the election notice is given at least 14 days before the start of the proceeding.

9 Additional circumstances in which a person is a non‑participating party

(1) For the purposes of subsection 61(3) of the Act, a person is a non‑participating party to a proceeding if, but for the person’s withdrawal of an election notice:

(a) during the proceeding; or

(b) within 14 days before the start of the proceeding;

the person would be a non‑participating party to the proceeding under subsection 61(1) of the Act.

(2) For the purposes of subsection 61(3) of the Act, a person is a non‑participating party to a Tribunal case event in relation to a proceeding if, but for the person’s withdrawal of an election notice:

(a) during the proceeding; or

(b) within 14 days before the start of the proceeding;

the person would be a non‑participating party to the Tribunal case event in relation to the proceeding under subsection 61(1A) of the Act.

10 Publication

For the purposes of paragraph 64(2)(b) of the Act, if the Tribunal is given an election notice, the Principal Registrar must publish a copy of the election notice.

11 Participation notices

Participation notices must give reasons

(1) For the purposes of paragraph 64(2)(a) of the Act, a participation notice in relation to a proceeding or Tribunal case event in relation to a proceeding must identify the reason why the non‑participating party to the proceeding or Tribunal case event wishes to participate in the proceeding or Tribunal case event.

Other parties to be notified

(2) For the purposes of paragraph 64(1)(b) of the Act, if a non‑participating party to a proceeding or Tribunal case event in relation to a proceeding gives the Tribunal a participation notice, the party must give a copy of the notice to each of the other parties to the proceeding.

12 Participation of non‑participating parties

Matters for Tribunal consideration

(1) For the purposes of paragraph 64(1)(a) of the Act, in deciding whether or not a party is to participate in a proceeding or Tribunal case event in relation to a proceeding under section 62 of the Act, the Tribunal may have regard to the following:

(a) the effect that the participation of the party would have on the ability of the Tribunal to achieve the objective in section 9 of the Act;

(b) the timeliness of the participation notice given to the Tribunal by the party;

(d) whether the proceeding:

(i) is, or is likely to be, complex; or

(ii) involves, or is likely to involve, a significant conclusion of law; or

(iii) has, or is likely to have, significant implications for Commonwealth policy or administration; or

(iv) could be resolved using dispute resolution processes;

(e) any other matters that the Tribunal considers relevant.

(2) For the purposes of paragraph 64(1)(a) of the Act, before ordering a party to do a thing in relation to a proceeding under subsection 63(2) of the Act, the Tribunal may have regard to the following:

(a) the effect that it would have on the ability of the Tribunal to achieve the objective in section 9 of the Act;

(b) the circumstances of the parties to the proceeding;

(i) is, or is likely to be, complex; or

(ii) involves, or is likely to involve, a significant conclusion of law; or

(iii) has, or is likely to have, significant implications for Commonwealth policy or administration; or

(iv) could be resolved using dispute resolution processes;

(d) any other matters that the Tribunal considers relevant.

Tribunal must notify parties of participation

(3) For the purposes of paragraph 64(1)(a) of the Act, if the Tribunal decides under section 62 of the Act whether or not a party is to participate in a proceeding or Tribunal case event in relation to a proceeding, or orders a party to do a thing in relation to a proceeding under subsection 63(2) of the Act, the Tribunal must give written notice of the decision or order to the parties to the proceeding.

(4) A failure to comply with subsection (3) does not affect the validity of the decision or order.

Division 2—Witness fees and expenses

13 Entitlement to fees and allowances

Fees for compliance with summons

(1) For the purposes of subsection 77(1) of the Act, the following fees are prescribed for compliance with a summons under subsection 74(1) of the Act for a person to give evidence:

(a) if the person has an occupation and is remunerated in that occupation by wages, salary or fees—the amount of wages, salary or fees that are not paid to the person because the person appears before the Tribunal;

(b) in any other case—a reasonable amount, up to a maximum of $75 for each day on which the person appears before the Tribunal.

Allowances for compliance with summons

(2) For the purposes of subsection 77(1) of the Act, the following allowances are prescribed:

(a) for compliance with a summons under subsection 74(1) of the Act for a person to give evidence:

(i) a reasonable amount for travel between the person’s usual place of employment or residence and the place where the person appears before the Tribunal; and

(ii) if the person is required to be absent overnight from the person’s usual place of residence—a reasonable amount for meals and accommodation;

(b) for compliance with a summons under subsection 74(1) of the Act for a person to produce a document or thing to the Tribunal—the person’s reasonable expenses in producing the document or thing.

14 Fees and allowances

Circumstances in which a person is not to be paid

(1) Despite section 13 of this instrument, for the purposes of paragraph 77(2)(b) of the Act:

(a) fees and allowances in relation to a proceeding are not to be paid to a person who is a party to the proceeding, unless the Tribunal orders otherwise; and

(b) an allowance mentioned in paragraph 13(2)(a) of this instrument is not to be paid to a person if the person is given the equivalent in kind (such as access to pre‑paid travel, meals or accommodation) by the person who would otherwise have been required to pay the allowance under subsection (2) or (3) of this section.

Who must pay

(2) For the purposes of paragraph 77(2)(c) of the Act, a fee mentioned in subsection 13(1) or an allowance mentioned in subsection 13(2) of this instrument must be paid by:

(a) if the person summoned under subsection 74(1) of the Act was summoned at the request of a party to a proceeding—the party; or

(b) in any other case—the Commonwealth.

(3) Despite paragraph (2)(a), the Tribunal may order that a fee or allowance mentioned subsection (2) be paid, in whole or in part, by the Commonwealth.

When fees and allowances must be paid

(4) For the purposes of paragraph 77(2)(d) of the Act, a person who is summoned under subsection 74(1) of the Act must be paid:

(a) the fees for compliance with the summons as soon as practicable after the person has complied with the summons; and

(b) the allowances for compliance with the summons:

(i) when the person is given the summons; or

(ii) within a reasonable time before the day the person is required to comply with the summons.

Tribunal may make orders relating to the payment of a fee or allowance

(5) For the purposes of paragraph 77(3)(c) of the Act, on application by a person summoned under subsection 74(1) of the Act at the request of a party to a proceeding, the Tribunal may, by order, determine the amount of fees or allowances to be paid under this Division if the person and the party cannot agree on the amount.

Division 3—Guidance and appeals panel

15 Applications for referral to the guidance and appeals panel cannot be made for certain decisions

For the purposes of subsection 123(6) of the Act, subsection 123(1) of the Act does not apply in relation to decisions of the Tribunal on review of reviewable decisions made under:

(a) the following Acts, or legislative instruments made under those Acts:

(i) Australian Securities and Investments Commission Act 2001;

(ii) Corporations Act 2001;

(iii) Customs Act 1901;

(iv) Customs Tariff Act 1995;

(v) National Consumer Credit Protection Act 2009;

(vi) Personal Property Securities Act 2009;

(vii) Superannuation Industry (Supervision) Act 1993; or

(b) a taxation law (within the meaning of the Income Tax Assessment Act 1997).

Part 4—Notice and information about administrative decisions

16 Decision‑maker must have regard to matters when giving notice of decisions in certain review pathways

(1) For the purposes of subsection 267(3) of the Act, the decision‑maker must have regard to the matters set out in subsections (2) to (6) of this section.

(2) A notice of a decision should be in plain language and be as clear and simple as possible.

(3) A notice of a decision should be given in an accessible manner.

(4) A notice of a decision should clearly explain:

(a) the legislative provision under which the decision was made; and

(b) who the decision‑maker for the decision is; and

(i) where a person can seek further information about the decision; and

(ii) if a statement of reasons for the decision has not already been given—how a person can request a statement of reasons for the decision; and

(iii) if a statement of reasons for the decision has been given—steps a person can take if the person is not satisfied with the statement of reasons; and

(d) if a person can seek access to documents or information about the decision under the Freedom of Information Act 1982 or any other Act—how that access can be sought; and

(e) the following matters in relation to the right (if any) to have the decision reviewed:

(i) the kind of review available;

(ii) how a person can apply for the review;

(iii) if an application for the review must be made within a period—the start and end of the period;

(iv) if a fee is payable for the review—the amount of the fee, when the fee is payable and whether there are any fee waivers, concessions or refunds available;

(v) how the person or body that may conduct the review can be contacted;

(vi) where a person can seek further information about how the person can have the decision reviewed; and

(f) how a person can make a complaint in relation to the decision; and

(g) any legal, financial or other forms of advice and assistance that may be available to a person whose interests are affected by the decision; and

(h) any other matter that the decision‑maker considers appropriate in the circumstances.

(5) It is possible for a notice of a decision to explain a matter mentioned in subsection (4) by providing an electronic link or website address that can be used to access an explanation.

Note: Whether it is appropriate to explain a matter by providing an electronic link or website address that can be used to access the explanation will depend on the circumstances.

(6) A decision‑maker should publish, on the internet or in any other way the decision‑maker considers appropriate, a notice of a decision if:

(a) one or more of the persons whose interests are affected by the decision are not readily identifiable; or

(b) there is a large number of persons whose interests are affected by the decision; or

(c) the cost of giving a notice of the decision to each person whose interests are affected by the decision would be substantial.

Note: In addition to publishing a notice of a decision, a decision‑maker may also give a notice of the decision to a person whose interests are affected by the decision.

Part 5—Miscellaneous

Division 1—Performing and exercising functions and powers of Tribunal

17 Authorisations for members

General authorisations

(1) For the purposes of paragraph 284(1)(b) of the Act, a member may be authorised to perform or exercise a function or power of the Tribunal under a provision of an Act listed in the following table.

Authorisations for members
Item	Column 1 Act	Column 2 Provision
1	A New Tax System (Family Assistance) (Administration) Act 1999	subsection 121(3)
2	Archives Act 1983	subsections 40(11) and 50A(6) and (9)
3	Australian Charities and Not‑for‑profits Commission Act 2012	paragraph 165‑30(a)
4	Child Support (Registration and Collection) Act 1988	subsection 95K(3)
5	Freedom of Information Act 1982	subsections 58A(2), 60AB(2) and 60A(6) and (9) and section 66
6	Migration Act 1958	subsections 368C(3) and (5)
7	Paid Parental Leave Act 2010	subsection 232(3)
8	Renewable Energy (Electricity) Act 2000	section 61
9	Social Security (Administration) Act 1999	subsection 168(3)
10	Student Assistance Act 1973	subsection 315A(3)
11	Taxation Administration Act 1953	paragraph 14ZZK(a)

Limited authorisations

(2) For the purposes of paragraph 284(1)(b) of the Act, a member may be authorised to perform or exercise a function or power of the Tribunal under a provision of an Act listed in the following table if and only if the performance or exercise of the function or power relates to the performance or exercise of a function or power by the member under section 103 of the Act.

Authorisations for members
Item	Column 1 Act	Column 2 Provision
1	Federal Proceedings (Costs) Act 1981	subsection 10A(1)
2	Radiocommunications Act 1992	paragraph 2(1)(c) of Part 2 of the Schedule

18 Authorisations for registrars

General authorisations

(1) For the purposes of paragraph 285(1)(b) of the Act, a registrar may be authorised to perform or exercise a function or power of the Tribunal under a provision of an Act listed in the following table.

Authorisations for registrars
Item	Column 1 Act	Column 2 Provision
1	A New Tax System (Family Assistance) (Administration) Act 1999	subsections 111A(2), 116(1), 119(1), 120(1) and 122(3)
2	Archives Act 1983	subsections 40(12) and 43(3), (5) and (7)
3	Australian Charities and Not‑for‑profits Commission Act 2012	paragraph 165‑20(b), subsection 165‑25(5) and paragraph 165‑55(2)(b)
4	Biosecurity Act 2015	subsection 76(5)
5	Child Support (Registration and Collection) Act 1988	paragraphs 92(1)(a) and (b) and subsections 95C(1), 95H(1), 95J(1) and 98C(2)
6	Freedom of Information Act 1982	subsection 62(2)
7	Migration Act 1958	section 353 and subsections 500(6FA) and (6K)
8	Paid Parental Leave Act 2010	subsections 227(1), 230(1), 231(1) and 233(2)
9	Social Security (Administration) Act 1999	subsections 148(1), 165A(1), 166(1) and 176(3)
10	Student Assistance Act 1973	paragraph 312(1)(b)
11	Taxation Administration Act 1953	paragraph 14ZZD(b) and subsection 14ZZF(5)

(2) For the purposes of paragraph 285(1)(b) of the Act, a registrar may be authorised to determine, for the purposes of section 348 of the Migration Act 1958, whether an application to the ART for review of a reviewable migration decision or a reviewable protection decision is properly made under section 347 or 347A of the Migration Act 1958.

(3) For the purposes of paragraph 285(1)(b) of the Act, a registrar may be authorised to perform or exercise a function or power of the Tribunal under the following provisions of this instrument:

(a) section 14 (fees and allowances);

(b) section 25 (consequences if the Tribunal considers that the amount in dispute is not less than $5,000);

Limited authorisations

(4) For the purposes of paragraph 285(1)(b) of the Act, a registrar may be authorised to perform or exercise a function or power of the Tribunal under a provision of an Act listed in the following table if and only if the performance or exercise of the function or power relates to the performance or exercise of a function or power by the registrar under section 103 of the Act.

Authorisations for registrars
Item	Column 1 Act	Column 2 Provision
1	A New Tax System (Family Assistance) (Administration) Act 1999	subsections 124(1) and (2) and 125(2) and section 127
2	Archives Act 1983	subsections 44(2) and (7)
3	Child Support (Registration and Collection) Act 1988	subsection 95N(2)
4	Military Rehabilitation and Compensation Act 2004	subsections 357(3) and (4)
5	Paid Parental Leave Act 2010	subsections 272(2) and (3)
6	Safety, Rehabilitation and Compensation Act 1988	subsections 67(8), (8A), (8B) and (9)
7	Safety, Rehabilitation and Compensation (Defence‑related Claims) Act 1988	subsections 67(8), (8A) and (9)
8	Seafarers Rehabilitation and Compensation Act 1992	subsections 92(1) and (2)
9	Social Security (Administration) Act 1999	sections 177 and 183
10	Student Assistance Act 1973	sections 317 and 319
11	Veterans’ Entitlements Act 1986	subsections 177(2), (3), (5), (5A) and (6)

19 Authorisations for staff members

(1) For the purposes of paragraph 286(b) of the Act, a staff member may be authorised to perform or exercise a function or power of the Tribunal under a provision of an Act listed in the following table.

Authorisations for staff members
Item	Column 1 Act	Column 2 Provision
1	A New Tax System (Family Assistance) (Administration) Act 1999	subsection 122(2)
2	Child Support (Registration and Collection) Act 1988	subsection 95N(3)
3	Migration Act 1958	subsections 332G(1) and (4) and 352(1), section 363 and subsections 368A(1) and (3), 368B(5) and (6) and 500(6D)
4	Paid Parental Leave Act 2010	subsection 233(2)
5	Social Security (Administration) Act 1999	subsection 176(2)

(2) For the purposes of paragraph 286(b) of the Act, a staff member may be authorised to perform or exercise a function or power of the Tribunal under subsection 12(3) (participation of non‑participating parties) of this instrument.

Division 2—Fees

Subdivision A—Purpose and scope of operation of this Division

20 Purpose of this Division

For the purposes of paragraphs 296(2)(a) and (b) of the Act, this Division provides for fees to be payable in respect of the following:

(a) applications to the Tribunal (including applications taken to be made to the Tribunal, and applications referred to the guidance and appeals panel under section 122 of the Act);

(b) applications to the President under section 123 of the Act.

21 Scope of operation of this Division

This Division does not apply in relation to a review of the following, within the meaning of the Migration Act 1958:

(a) a reviewable migration decision;

(b) a reviewable protection decision.

Subdivision B—Applications to the Tribunal

22 Fees for applications to the Tribunal

Standard application fee

(1) The fee of $1,121 is prescribed in respect of:

(a) an application to the Tribunal for review of a decision (other than an application referred to in subsection (2) or (3) or section 30); or

(b) an application to the Tribunal under subsection 270(2) of the Act; or

Note: The fee is indexed under section 33.

Lower application fee for small business taxation decisions

(2) The fee of $602 is prescribed in respect of an application for review of a small business taxation decision (other than an application referred to in subsection (3)).

Note: The fee is indexed under section 33.

Lower application fee for certain other taxation decisions

(3) The fee of $111 is prescribed in respect of an application for review of a decision:

(a) that is a reviewable objection decision under Part IVC of the Taxation Administration Act 1953, where either:

(i) the application states that the amount that the applicant considers to be the amount of tax in dispute is less than $5,000; or

(ii) after the application is made, but before the start of the hearing of the application, the applicant notifies the Tribunal in writing that the amount that the applicant considers to be the amount of tax in dispute is less than $5,000; or

(b) that is a decision refusing a request for an extension of time within which to make a taxation objection under section 14ZX of the Taxation Administration Act 1953.

Note: The fee is indexed under section 33.

Fee in concessional circumstances

(4) However, the fee of $100 is prescribed instead of the amount referred to in subsection (1), (2) or (3) if any of the circumstances in subsection 29(1) exist.

23 No additional fee for application referred to the guidance and appeals panel

No fee is payable in respect of an application that a person is taken to have made to the Tribunal under subsection 130(2) of the Act.

Note: Under subsection 130(2) of the Act, a person may be taken to have made an application to the Tribunal if the President refers a decision to the guidance and appeals panel under section 128 of the Act. No fee is payable for the application that the person is taken to have made (although a fee may be payable for the application under section 123 of the Act that resulted in the President making the referral—see Subdivision C of this Division).

24 Consequence if application not accompanied by prescribed fee

(1) If an application is not accompanied by the prescribed fee, the Tribunal is not required to deal with the application unless, and until, the fee is paid.

(2) For the purposes of section 98 of the Act, the time by which the fee must be paid is the end of the 6 weeks starting on the day the application is made.

Note: The Tribunal may dismiss the application under that section if the fee is not paid by that time.

25 Consequences if the Tribunal considers that the amount in dispute is not less than $5,000

(1) If:

(a) an applicant paid the fee mentioned in subsection 22(3) on the basis that the applicant considers that the amount of tax in dispute is less than $5,000; and

(b) the Tribunal considers that the amount of tax in dispute is not less than $5,000;

then the Tribunal may make an order declaring that the prescribed fee in respect of the application is:

(d) if the Tribunal considers that subsection 22(2) applies in relation to the application—the fee prescribed by that subsection; or

(e) if any of the circumstances in subsection 29(1) exist—the fee prescribed by subsection 22(4).

(2) If the applicant paid less than the fee declared by the Tribunal, the amount payable by the applicant is reduced by the amount paid.

Note: For refunds of excess amounts, see item 2 of the table in subsection 32(1).

Consequence if fee not paid

(3) The Tribunal is not required to deal with the application unless, and until, the fee is paid.

(4) For the purposes of section 98 of the Act, the time by which the fee must be paid is the end of the 6 weeks starting on the day the order is made.

Note: The Tribunal may dismiss the application under that section if the fee is not paid by that time.

26 Consequences if the Tribunal considers that an applicant is not a small business entity

(1) If:

(a) an applicant paid the fee mentioned in subsection 22(2) on the basis that a decision related to a small business entity; and

(b) the Tribunal considers that the decision did not relate to a small business entity;

then the Tribunal may make an order declaring that the prescribed fee in respect of the application is:

(d) if the Tribunal considers that subsection 22(3) applies in relation to the application—the fee prescribed by that subsection; or

(e) if any of the circumstances in subsection 29(1) exist—the fee prescribed by subsection 22(4).

(2) If the applicant paid less than the fee declared by the Tribunal, the amount payable by the applicant is reduced by the amount paid.

Note: For refunds of excess amounts, see item 2 of the table in subsection 32(1).

Consequence if fee not paid

(3) The Tribunal is not required to deal with the application unless, and until, the fee is paid.

(4) For the purposes of section 98 of the Act, the time by which the fee must be paid is the end of the 6 weeks starting on the day the order is made.

Note: The Tribunal may dismiss the application under that section if the fee is not paid by that time.

Subdivision C—Applications to the President

27 Fees for applications to the President

Standard application fee

(1) The fee of $1,121 is prescribed in respect of an application under section 123 of the Act to the President to refer a decision of the Tribunal to the guidance and appeals panel (other than an application referred to in section 30 of this instrument).

Note: The fee is indexed under section 33.

Fee in concessional circumstances

(2) However, the fee of $100 is prescribed instead of the amount referred to in subsection (1) if any of the circumstances in subsection 29(1) exist.

28 Consequence if application not accompanied by prescribed fee

(1) If an application is not accompanied by the prescribed fee, the President is not required to deal with the application unless, and until, the fee is paid.

(2) For the purposes of paragraph 128(3)(a) of the Act, the time by which the fee must be paid is the end of the 28 days starting on the day the application is made (or such longer period as the President, in special circumstances, allows).

Note: The President must not refer the decision to the guidance and appeals panel if the fee is not paid by that time.

Subdivision D—General provisions

29 Concessional circumstances

(1) For the purposes of subsection 22(4), paragraphs 25(1)(e) and 26(1)(e) and subsection 27(2), the circumstances are the following:

(a) the applicant has been granted legal aid for the matter to which the fee relates under a legal aid scheme or service:

(i) established under a law of the Commonwealth or of a State or Territory; or

(ii) approved by the Attorney‑General;

(b) the applicant is the holder of any of the following cards issued by the Commonwealth:

(i) a health care card;

(ii) a pensioner concession card;

(iii) a Commonwealth seniors health card;

(iv) any other card that certifies the holder’s entitlement to Commonwealth health concessions;

(c) the applicant is serving a sentence of imprisonment or is otherwise detained in a public institution, or is in immigration detention (within the meaning of the Migration Act 1958);

(d) the applicant is younger than 18;

(e) the applicant is receiving youth allowance or Austudy payments under the Social Security Act 1991 or benefits under the ABSTUDY scheme;

(f) the Principal Registrar makes an order that, having regard to the applicant’s income, expenses, liabilities and assets, the Principal Registrar considers that the payment of an amount would cause, or has caused, financial hardship to the applicant.

(2) For the purposes of paragraph (1)(b), the holder of a card does not include a dependant of the person who is issued the card.

30 Decisions for which application fee is not payable

No fee is prescribed in respect of:

(a) an application for review of a decision mentioned in the following table; or

(b) an application under section 123 of the Act to the President to refer a decision of the Tribunal to the guidance and appeals panel, if the Tribunal’s decision was made on review of a decision mentioned in the following table.

Decisions for which application fee is not payable
Item	Decision
1	A decision under paragraph 29(1)(f) or section 31
2	A decision under each of the following provisions of the Aged Care Act 1997 that has been reconsidered under section 85‑4 or 85‑5 of that Act: (a) subsection 22‑1(2); (b) subsection 22‑2(1); (c) subsection 22‑2(3); (d) subsection 22‑2(4); (e) paragraph 22‑5(2)(b); (f) subsection 22‑5(3); (g) subsection 23‑4(1)
3	A decision under the family assistance law within the meaning of the A New Tax System (Family Assistance) (Administration) Act 1999 for which application is made for ART review, within the meaning of that Act, or second review
4	A decision referred to in section 89 of the Child Support (Registration and Collection) Act 1988 where the application is for ART review, within the meaning of that Act, of the decision
5	A decision under a determination under section 58B of the Defence Act 1903
6	A decision of the Commonwealth Superannuation Corporation reviewable under section 107 of the Defence Force Retirement and Death Benefits Act 1973
7	A decision under the Defence Service Homes Act 1918
8	A decision under Part III of the Disability Services Act 1986 (as that Part continues to apply under item 8 of Schedule 3 to the Disability Services and Inclusion (Consequential Amendments and Transitional Provisions) Act 2023)
9	A decision reviewable under the Freedom of Information Act 1982, being a decision made in relation to a document that relates to a decision specified in items 2 to 23
10	A decision under section 27 of the Lands Acquisition Act 1989
11	A decision under the Military Rehabilitation and Compensation Act 2004 (including a decision under the Motor Vehicle Compensation Scheme determined under section 212 of that Act)
12	A decision under the National Disability Insurance Scheme Act 2013
13	A decision under the Paid Parental Leave Act 2010 where the application is for ART review, within the meaning of that Act, of the decision
14	A decision under the Papua New Guinea (Staffing Assistance) Act 1973
15	A decision under the Safety, Rehabilitation and Compensation Act 1988
16	A decision under the Safety, Rehabilitation and Compensation (Defence‑related Claims) Act 1988
17	A decision under the Seafarers Rehabilitation and Compensation Act 1992
18	A decision under the social security law within the meaning of the Social Security Act 1991 (whether the application is for ART review, within the meaning of that Act, of the decision, or second review)
19	A decision under the Student Assistance Act 1973 other than a decision under Division 6 of Part 4A of that Act (whether the application is for ART review, within the meaning of that Act, of the decision, or second review)
20	A decision under the Superannuation Act 1976
21	A decision that is a reviewable objection decision under Part IVC of the Taxation Administration Act 1953 which relates to an application made by the applicant under section 340‑5 of Schedule 1 to that Act
22	A decision under the Veterans’ Entitlements Act 1986
23	A decision under a legislative instrument under the Veterans’ Entitlements Act 1986

Note: Item 3 does not cover a decision under the family assistance law within the meaning of the A New Tax System (Family Assistance) (Administration) Act 1999 for which application is made for ART child care provider review within the meaning of that Act.

31 Multiple applications

(1) The Principal Registrar may order that only one prescribed fee is payable in respect of 2 or more applications if:

(a) apart from this subsection, the same prescribed fee would be payable in respect of each of the applications; and

(b) the applications relate to:

(i) the same applicant; or

(ii) different applicants, and the Principal Registrar considers that, having regard to the relationship between the applicants, it is reasonable to treat the applications as relating to the same applicant; and

(i) all of the applications are made to the Tribunal; or

(ii) all of the applications are made to the President; and

(d) in the case of applications to the Tribunal—in the opinion of the Principal Registrar, the applications may be conveniently heard before the Tribunal at the same time; and

(e) in the case of applications to the President—in the opinion of the Principal Registrar, the applications may be conveniently considered by the President at the same time.

(2) The Principal Registrar may order that only one prescribed fee is payable in respect of 2 or more applications if:

(a) apart from this subsection, a different prescribed fee would be payable in respect of at least one of the applications; and

(b) the applications relate to:

(i) the same applicant; or

(i) all of the applications are made to the Tribunal; or

(ii) all of the applications are made to the President; and

(d) in the case of applications to the Tribunal—in the opinion of the Principal Registrar, the applications may be conveniently heard before the Tribunal at the same time; and

(e) in the case of applications to the President—in the opinion of the Principal Registrar, the applications may be conveniently considered by the President at the same time.

(3) The prescribed fee specified in an order made under subsection (2) must be:

(a) unless paragraph (b) of this subsection applies—equal to the highest prescribed fee that would, apart from subsection (2), be payable in respect of any of the applications; or

(b) if one of the applications is for review of a small business taxation decision—the fee prescribed by subsection 22(2) for applications to which subsection 22(3) does not apply.

32 Refunds

(1) If a person paid a fee in the circumstances referred to in an item in the following table, the person is entitled to the refund amount specified in that item.

Refund amounts
Item	Fee	Circumstance	Refund amount
1	the person paid a fee referred to in this Division	the fee was not payable	the amount paid
2	the person paid a fee referred to in this Division	the person was liable to pay a lower fee	the difference between: (a) the fee paid; and (b) the lower fee
3	the person paid a fee referred to in Subdivision B	the person is not entitled to apply for review by the Tribunal	the amount paid
4	the person paid a fee referred to in Subdivision B	the decision to which the application relates is not subject to review by the Tribunal	the amount paid
5	the person paid a fee referred to in Subdivision C	the person is not entitled to apply to refer the decision to which the application relates to the guidance and appeals panel	the amount paid
6	the person paid a fee referred to in Subdivision C	the decision to which the application relates cannot be referred to the guidance and appeals panel	the amount paid
7	the person paid fees in respect of more than one application	the Principal Registrar makes an order under section 31 that only one fee is payable	the difference between: (a) the total amount of the fees paid; and (b) the fee payable
8	the person paid a fee referred to in subsection 22(1), (2) or (3) in respect of an application	the Principal Registrar certifies that a proceeding in respect of the application has terminated in a manner favourable to the applicant	the difference between: (a) the fee paid; and (b) $100
9	the person paid a fee referred to in subsection 22(1), (2) or (3) in respect of 2 or more applications under section 31	the Principal Registrar certifies that a proceeding in respect of at least one of those applications has terminated in a manner favourable to the applicant	the difference between: (a) the fee paid; and (b) $100
10	the person paid a fee referred to in subsection 27(1) in respect of an application	(a) the person is not the original decision‑maker; and (b) the President refers the decision to which the application relates to the guidance and appeals panel; and (c) the Principal Registrar certifies that a proceeding of the guidance and appeals panel in respect of the application has terminated in a manner favourable to the person	the difference between: (a) the fee paid; and (b) $100
11	the person paid a fee referred to in subsection 27(1) in respect of 2 or more applications under section 31	(a) the person is not the original decision‑maker for any of the applications; and (b) the President refers at least one of the decisions to which the applications relate to the guidance and appeals panel; and (c) the Principal Registrar certifies that a proceeding of the guidance and appeals panel in respect of at least one of the applications has terminated in a manner favourable to the person	the difference between: (a) the fee paid; and (b) $100

(2) For the purposes of items 8 and 9 in subsection (1), a proceeding of the Tribunal (other than a proceeding of the guidance and appeals panel) may be taken to have terminated even if a decision in the proceeding has been, or could be, referred to the guidance and appeals panel.

33 Annual increase in fees

(1) On each 1 July (an indexation day), the dollar amounts mentioned in subsections 22(1), (2) and (3) and 27(1) are each replaced by an amount worked out using the following formula:

(2) The indexation factor for an indexation day is the number worked out using the following formula:

$Start formula start fraction Index number for the reference quarter over Index number for the base quarter end fraction end formula$

where:

base quarter means the March quarter ending 1 year before the reference quarter ends.

index number, for a quarter, means the All Groups Consumer Price Index number (being the weighted average of the 8 capital cities) published by the Australian Statistician for that quarter.

March quarter means a period of 3 months ending on 31 March.

reference quarter means the March quarter immediately before the indexation day.

(3) An indexation factor is to be calculated to 3 decimal places (rounding up if the fourth decimal place is 5 or more).

(4) Amounts worked out under subsection (1) are to be rounded to the nearest whole dollar (rounding 50 cents upwards).

(5) An indexation factor that is less than 1 is to be increased to 1.

(6) Calculations under subsection (2):

(a) are to be made using only the index numbers published in terms of the most recently published index reference period; and

(b) are to be made disregarding index numbers that are published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the index reference period).

(7) The replacement of an amount under subsection (1) on an indexation day applies in relation to an application made on or after the indexation day.

34 Review by Tribunal—certain fee payment decisions

(1) A person may apply to the Tribunal for review of any of the following decisions by the Principal Registrar in respect of a prescribed fee:

(a) a decision not to make an order under paragraph 29(1)(f);

(b) a decision not to order that only one fee is payable under section 31.

(2) If the Principal Registrar makes a decision of that kind, the Principal Registrar must give to the person liable to pay the fee the following things in writing:

(a) the Principal Registrar’s decision;

(b) a statement of reasons for the Principal Registrar’s decision;

(3) Each thing given under subsection (2) must be given within 28 days after the day the decision is made.

(4) A failure by the Principal Registrar to provide the notice mentioned in paragraph (2)(c) does not affect the validity of the decision.