Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 419 - Critical minerals (tax offset for Australian production expenditure)  

Subdivision 419-E - Review of certain decisions  

SECTION 419-125   Internal review of reviewable decisions  

419-125(1)    
After receiving an application for review of a reviewable decision, the * Industry Secretary must review the decision.

419-125(2)    
The * Industry Secretary may request the applicant to give specified information, or specified kinds of information, to the Industry Secretary about the application.

Making internal review decisions

419-125(3)    
After reviewing the reviewable decision, the * Industry Secretary must make a decision (an internal review decision ):

(a)    confirming the reviewable decision; or

(b)    varying the reviewable decision; or

(c)    setting aside the reviewable decision and substituting a new decision.

Note:

An internal review decision is reviewable by the ART (see section 419-135 ). Under the Administrative Review Tribunal Act 2024 , notice of the internal review decision must be given to any person whose interests are affected by the decision.

Deemed internal review decisions

419-125(4)    
If the * Industry Secretary does not make a decision under subsection (3) before the end of the 60-day period that:

(a)    starts on the day the Industry Secretary receives the application for review; and

(b)    pauses while the Industry Secretary waits for any information requested under subsection (2) about the application for review;

the Industry Secretary is taken, at the end of that period, to have made a decision (also an internal review decision ) confirming the reviewable decision.

419-125(5)    
However, an internal review decision (the deemed decision ) is taken not to have been made under subsection (4) if:

(a)    after the end of the period referred to in that subsection, the * Industry Secretary makes a decision under subsection (3) about the applicable reviewable decision; and

(b)    an application has yet to be made under section 419-135 to the * ART for review of the deemed decision.