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-C - Registering activities and facilities for the CMPTI tax offset  

SECTION 419-40   Notice of decision about an application for registration  

419-40(1)    
The * Industry Secretary must give written notice of a decision under subsection 419-35(2) about an application (of a company) to the company and the Commissioner.

Certificates of registration

419-40(2)    
If the decision is to register an activity for the company, the notice must include a certificate of registration that includes the following:

(a)    the company ' s name and * ABN;

(b)    the day the certificate is issued;

(c)    a description of the activity;

(d)    a description of each facility where the activity is to be carried on;

(e)    the matters (if any) prescribed by the regulations.