Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

Division 6 - Review of decisions  

SECTION 202FA   STATEMENTS TO ACCOMPANY NOTIFICATION OF DECISIONS  

202FA(1)    

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 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.