Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 378 - Digital games (tax offset for Australian expenditure on digital games)  

Subdivision 378-D - Review and other matters  

SECTION 378-85   Notice of decision or determination  

378-85(1)    
This section applies to:

(a)    a notice given under section 378-60 (refusal to issue a certificate); and

(b)    a notice of a determination given under section 378-30 (determination of qualifying Australian development expenditure); and

(c)    a notice given under section 378-70 (revocation of a certificate); and

(d)    a notice given under section 378-75 (amendment or refusal to amend a certificate).

378-85(2)    
The notice of the decision or determination is to include the statements set out in subsections (3) and (4) .

378-85(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.

378-85(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.

378-85(5)    
If the *Arts Minister fails to comply with subsection (3) or (4) , that failure does not affect the validity of the decision or determination.