Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-45
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RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Division 419
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Critical minerals (tax offset for Australian production expenditure)
Subdivision 419-E
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Review of certain decisions
SECTION 419-120
Applications for internal review of reviewable decisions
Applications by affected companies
419-120(1)
An application for review of a reviewable decision affecting a company may be made by or on behalf of the company.
419-120(2)
The application must be in a form approved under subsection 419-150(1) .
419-120(3)
The application must be made within: (a) 28 days after the company is notified of the decision under this Division; or (b) such further period as the * Industry Secretary allows.
Applications by Commissioner
419-120(4)
The Commissioner may, at any time, apply to the * Industry Secretary for review of a reviewable decision.
View history note
Hide history noteApplications by affected companies
419-120(1)
An application for review of a reviewable decision affecting a company may be made by or on behalf of the company.
419-120(2)
The application must be in a form approved under subsection 419-150(1) .
419-120(3)
The application must be made within: (a) 28 days after the company is notified of the decision under this Division; or (b) such further period as the * Industry Secretary allows.
Applications by Commissioner
419-120(4)
The Commissioner may, at any time, apply to the * Industry Secretary for review of a reviewable decision.
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