Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 378.85

  (1)   This section applies to:

  (a)   a notice given under section   378 - 60 (refusal to issue a certificate); and

  (b)   a notice of a determination given under section   378 - 30 (determination of qualifying Australian development expenditure); and

  (c)   a notice given under section   378 - 70 (revocation of a certificate); and

  (d)   a notice given under section   378 - 75 (amendment or refusal to amend a certificate).

  (2)   The notice of the decision or determination is to include the statements set out in subsections   (3) and (4).

  (3)   There must be a statement to the effect that, subject to the Administrative Review Tribunal Act 2024 , an application may be made to the * ART, by (or on behalf of) any entity whose interests are affected by the decision or determination, for review of the decision or determination.

  (4)   There must also be a statement to the effect that a request may be made under section   268 of that Act by (or on behalf of) such an entity for a statement of reasons.

  (5)   If the * Arts Minister fails to comply with subsection   (3) or (4), that failure does not affect the validity of the decision or determination.