Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 109H

             (1)  If the decision reviewer gives an applicant a notice under section 109B, the notice must include:

                     (a)  a statement to the effect that the applicant may, subject to this Part, apply to the SSAT for review of the review decision mentioned in the notice; and

                     (b)  a statement about the review decision that:

                              (i)  sets out the reasons for the decision; and

                             (ii)  sets out the findings by the decision reviewer on material questions of fact; and

                            (iii)  refers to the evidence or other material on which those findings were based; and

                     (c)  a statement to the effect that, if the applicant is dissatisfied with the SSAT's decision on any application for review as mentioned in paragraph (a), the applicant may, subject to the Administrative Appeals Tribunal Act 1975 , apply to the AAT for review of the SSAT's decision.

             (2)  A contravention of subsection (1) in relation to a review decision does not affect the validity of the decision.