Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 378.60

    If:

  (a)   an application is made under subsection   378 - 55(1) for the issue of a certificate; and

  (b)   the * Arts Minister decides under section   378 - 25 not to issue the certificate;

the Arts Minister must give the applicant written notice of the decision (including reasons for the decision).