INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
[ CCH Note: The Heritage conservation rebate will be converted into a grants program from 1 July 1999 - see Div 30 of ITAA '97. The new program, announced in the 1999/2000 Federal Budget and named the Cultural Heritage Projects Program, will have a total funding cap of $3.6m for 1999/2000.
The Cultural Heritage Projects Program is a program funded for six years from 1 July 1999. The program is administered by Environment Australia and is open to private owners, legally incorporated not-for-profit organisations and local government authorities.
The program supports the conservation of places of cultural significance - historic and Indigenous heritage. Only historic or Indigenous places on the Register of the National Estate, its Interim list or State heritage registers are eligible for funding. Projects that aim to identify Indigenous Heritage places for appropriate listing or conservation planning may also be supported.]
View history note
Hide history noteApplications may be made to the Tribunal for review of a decision of the Minister:
(a) refusing to issue a final certificate; or
(b) specifying a particular amount as the amount of the eligible heritage conservation works expenditure in a final certificate. 159UV(2) [Notice of decision]
If the Minister makes a decision covered by subsection (1) and gives written notice of the decision to the taxpayer, that notice must:
(a) in all cases - include a statement to the effect that, subject to the Administrative Appeals Tribunal Act 1975 , application may be made to the Tribunal, by or on behalf of any person whose interests are affected by the decision, for review of the decision; and
(b) except where subsection 28(4) of that Act applies - include a statement to the effect that a request may be made under section 28 of that Act by or on behalf of such a person for a statement:
(i) setting out the findings on material questions of fact; and
(ii) referring to the evidence or other material on which those findings were based; and
159UV(3) [Effect of non-compliance]
(iii) giving the reasons for the decision.
A failure to comply with the requirements of subsection (2) in relation to a decision does not affect the validity of the decision.
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