Income Tax Assessment Act 1997
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Hide history noteThe *Arts Minister may amend a certificate issued under section 378-25 at any time during the period of 4 years starting immediately after the certificate is issued if: (a) the company to whom the certificate is issued requests, in writing, an amendment to the certificate; or (b) the Arts Minister decides to amend the certificate on the Arts Minister ' s own initiative.
378-75(2)
In deciding whether to amend a certificate under subsection (1) , the *Arts Minister: (a) must have regard to the matters prescribed by the regulations; and (b) may have regard to any other matter that the Arts Minister considers relevant.
378-75(3)
If the *Arts Minister amends a certificate under subsection (1) , the Arts Minister must, within 30 days after the date of amendment, give written notice of the amendment (including reasons for the decision) to: (a) the company to whom the certificate was issued; and (b) the Commissioner.
378-75(4)
If the *Arts Minister refuses to amend a certificate upon a request by a company under paragraph (1)(a) , the Arts Minister must give the company written notice of the decision (including reasons for the decision).
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