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-D - Review and other matters  

SECTION 378-85   Notice of decision or determination  

378-85(1)    
This section applies to:

(a)    a notice given under section 378-60 (refusal to issue a certificate); and

(b)    a notice of a determination given under section 378-30 (determination of qualifying Australian development expenditure); and

(c)    a notice given under section 378-70 (revocation of a certificate); and

(d)    a notice given under section 378-75 (amendment or refusal to amend a certificate).

378-85(2)    
The notice of the decision or determination is to include the statements set out in subsections (3) and (4) .

378-85(3)    

There must be a statement to the effect that, subject to the Administrative Review Tribunal Act 2024 , an application may be made to the *ART, by (or on behalf of) any entity whose interests are affected by the decision or determination, for review of the decision or determination.

378-85(4)    

There must also be a statement to the effect that a request may be made under section 268 of that Act by (or on behalf of) such an entity for a statement of reasons.

378-85(5)    
If the *Arts Minister fails to comply with subsection (3) or (4) , that failure does not affect the validity of the decision or determination.