Income Tax Assessment Act 1936
Where a decision of a kind referred to in section 202F is made and notice in writing of the decision is given to a person whose interests are affected by the decision, that notice shall include a statement to the effect that, if the person is dissatisfied with the decision, application may, subject to the Administrative Appeals Tribunal Act 1975 , be made to the Tribunal for review of the decision and, except where subsection 28(4) of that Act applies, also include a statement to the effect that the person may request a statement under section 28 of that Act.
[ CCH Note: S 202FA(1) will be amended by No 38 of 2024, s 3 and Sch 1 item 30, by substituting all of the words after " application " , effective at the same time as the Administrative Review Tribunal Act 2024 commences. However, the provisions do not commence at all if that Act does not commence. All of the words after " application " will read:
]may, subject to the Administrative Review Tribunal Act 2024 :
(a) be made to the Tribunal for review of the decision; and (b) include a statement to the effect that the person may request a statement of reasons under that Act.
202FA(2)
A failure to comply with subsection (1) does not affect the validity of the decision.
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