(1) If, after having notified parties under section 98M, the Registrar refuses to make a determination under this Division, the Registrar must serve notice in writing of the decision on each of the parties to the proceeding.
(2) The notice must include, or be accompanied by, a statement to the effect:
(a) that the party may, subject to the Registration and Collection Act, object to the decision (the original decision ); and
(b) that if the party is aggrieved by a later decision on an objection to the original decision (no matter who lodges the objection), the party may apply, subject to the Registration and Collection Act and the ART Act, to the ART for review of the later decision.
(3) A contravention of subsection (2) in relation to a decision does not affect the validity of the decision.