Scope
(1) This section applies if a person (the decision - maker ) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:
(a) an employer funding amount decision; or
(b) any other decision under Part 3 - 2 (which deals with payment of instalments by employers); or
(c) an employer determination decision; or
(d) any other decision under Part 3 - 5 (which deals with employer determinations); or
(e) a decision under Part 4 - 2 (which deals with compliance); or
(f) any other decision under this Act that directly affects the interests of an employer.
(2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.
Notice
(3) The decision - maker must give written notice of the decision to the employer concerned.
(4) The notice must include a statement that:
(a) sets out the reasons for the decision; and
(b) sets out the findings by the decision - maker on material questions of fact; and
(c) refers to the evidence or other material on which those findings were based.
(5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.