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)  

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History

Div 378 inserted by No 29 of 2023, s 3 and Sch 1 item 2, effective 1 July 2023 and applicable in relation to expenditure incurred on or after 1 July 2022.

Subdivision 378-D - Review and other matters  

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History

Subdiv 378-D inserted by No 29 of 2023, s 3 and Sch 1 item 2, effective 1 July 2023 and applicable in relation to expenditure incurred on or after 1 July 2022.

SECTION 378-90  

378-90   Review of decisions by the Administrative Appeals Tribunal  

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[ CCH Note: S 378-90 heading will be amended by No 38 of 2024, s 3 and Sch 1 item 64, by substituting " Administrative Review Tribunal " for " Administrative Appeals Tribunal " , effective 14 October 2024.]

Applications may be made to the *AAT 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.

[ CCH Note: S 378-90 will be amended by No 38 of 2024, s 3 and Sch 1 item 64, by substituting " *ART " for " *AAT " , effective 14 October 2024.]

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History

S 378-90 inserted by No 29 of 2023, s 3 and Sch 1 item 2, effective 1 July 2023 and applicable in relation to expenditure incurred on or after 1 July 2022.

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