PART XXII
-
MISCELLANEOUS
REGULATION 248
STATEMENT TO ACCOMPANY NOTICE OF DECISION
248(1)
The notice that the CEO is required to give under subregulation
78(2)
, must include a statement to the effect that the person in relation to whom the decision was made may object, in the manner set out in Part
IVC
of the
Taxation Administration Act 1953
, against that decision.
248(2)
A failure to comply with subregulation (1) does not affect the validity of the decision.
History
Reg 248 substituted by SR No 83 of 2001, reg 3 and Sch 1 item 18, effective 4 May 2001. Reg 248 formerly read:
STATEMENT TO ACCOMPANY NOTICE OF DECISION
248(1)
Where the CEO makes a decision of a kind referred to in subregulation
78(2)
, the notice referred to in that subregulation shall include a statement to the effect that, subject to the
Administrative Appeals Tribunal Act 1975
, application may be made to the Administrative Appeals Tribunal for review of the decision to which the notice relates by or on behalf of the person or persons whose interests are affected by the decision.
248(2)
Any failure to comply with the requirement of subregulation (1) in relation to a decision does not affect the validity of the decision.