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 378-90  

378-90   Review of decisions by the Administrative Review Tribunal  

Applications may be made to the *ART 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.