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 419-130   Matters relevant to internal review decisions  

419-130(1)    
For the purposes of this Act, an internal review decision takes effect on the day the relevant reviewable decision took effect.

419-130(2)    
The * Industry Secretary must give the Commissioner written notice of the making of an internal review decision.

419-130(3)    
The applicant or the Commissioner may request, in writing, the * Industry Secretary to give a statement of reasons for the internal review decision. The Industry Secretary must comply with the request.

419-130(4)    
A failure to comply with this section does not affect the validity of the internal review decision.