Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 378 - Digital games (tax offset for Australian expenditure on digital games)  

Subdivision 378-C - Certificates for digital games tax offset  

SECTION 378-60  

378-60   Notice of refusal to issue certificate  

If:

(a)    an application is made under subsection 378-55(1) for the issue of a certificate; and

(b)    the *Arts Minister decides under section 378-25 not to issue the certificate;

the Arts Minister must give the applicant written notice of the decision (including reasons for the decision).