Income Tax Assessment Act 1997
[ CCH Note: S 378-90 heading will be amended by No 38 of 2024, s 3 and Sch 1 item 64, by substituting " Administrative Review Tribunal " for " Administrative Appeals Tribunal " , 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.]
Applications may be made to the *AAT for review of: (a) a decision made by the *Arts Minister under section 378-25 to refuse an application for a certificate; or (b) a determination made by the Arts Minister under section 378-30 (total of a company ' s *qualifying Australian development expenditure); or (c) a decision made by the Arts Minister under section 378-70 to revoke a certificate; or (d) a decision made by the Arts Minister under section 378-75 to amend or refuse to amend a certificate.
[ CCH Note: S 378-90 will be amended by No 38 of 2024, s 3 and Sch 1 item 64, by substituting " *ART " for " *AAT " , 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.]
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.