Commonwealth Numbered Acts

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A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 22

Statement of rights to seek review
(1)
If:

(a)
a decision of a kind referred to in section 21 is made; and

(b)
notice in writing of the decision is given to a * person whose interests are affected by the decision;

that notice must:

(c)
include a statement to the effect that, if the person is dissatisfied with the decision, application may, subject to the Administrative Appeals Tribunal Act 1975 , be made to the Tribunal for review of the decision; and

(d)
except where subsection 28(4) of that Act applies—also include a statement to the effect that the person may request a statement under section 28 of that Act.

(2)
A failure to comply with subsection (1) does not affect the validity of the decision.



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