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INCOME TAX ASSESSMENT ACT 1997 - SECT 376.250 Notice of decision or determination

INCOME TAX ASSESSMENT ACT 1997 - SECT 376.250

Notice of decision or determination

  (1)   This section applies to a notice of a decision given under section   376 - 235 (refusal to issue a certificate) or 376 - 245 (revocation of a certificate), and to a notice of a determination given under section   376 - 30 (determination of qualifying Australian production expenditure for location offset), 376 - 50 (determination of qualifying Australian production expenditure for PDV offset) or 376 - 75 (determination of qualifying Australian production expenditure for producer offset).

  (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 Appeals Tribunal Act 1975 , an application may be made to the * AAT, 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   28 of the Administrative Appeals Tribunal Act 1975 by (or on behalf of) such an entity for a statement:

  (a)   setting out the findings on material questions of fact; and

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

  (c)   giving the reasons for the decision or determination;

except where subsection   28(4) of that Act applies.

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

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