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 419-135   External review by ART of internal review decisions  

419-135(1)    
An application may be made to the * ART for review of an internal review decision of the * Industry Secretary.

419-135(2)    
Subsections 108(2) and (4) of the Administrative Review Tribunal Act 2024 have effect for the purposes of this Act for:

(a)    an internal review decision as varied by the * ART under section 105 of the Administrative Review Tribunal Act 2024 ; or

(b)    a decision made by the ART under that section in substitution for an internal review decision.

Note:

This means that the varied or substituted decision takes effect from the day on which the reviewable decision took effect (see subsection 419-130(1) of this Act).