A New Tax System (Family Assistance) (Administration) Act 1999

Subsection 294(1) (legal or financial assistance for applicants) of the ART Act does not apply in relation to:

a person who proposes to apply to the ART for ART review; or

a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.

Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.

Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.