Tax Laws Amendment (Research and Development) Act 2011 (93 of 2011)

Schedule 2   Innovation Australia's role

Part 1   Main amendment

Industry Research and Development Act 1986

30B   Notice of reviewable decision and internal review rights

(1) When making a reviewable decision relating to an entity, the Board must give written notice to the entity of the following things:

(a) the making of the decision;

(b) the reasons for the decision;

(c) the entity’s right to have the decision reviewed under this Division.

(2) If written notice of any of these things is given to the entity under another provision of this Part, notice of the thing does not have to be given twice.

Note: Other provisions of this Part require notice to be given about decisions covered by item 2, 7 or 11 of the table in section 30A.

(3) A failure to comply with this section does not affect the validity of the decision.