A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 109H Notification of further rights of review

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 and the AAT Act, apply to the AAT 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.

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