Income Tax Assessment Act 1997
View history note
Hide history noteThis 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.
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