A New Tax System (Australian Business Number) Act 1999

Div 10A repealed by No 42 of 2009 , s 3 and Sch 6 item 26, effective 23 June 2009.

Div 10A inserted by No 91 of 2000.

S 27B repealed by No 42 of 2009 , s 3 and Sch 6 item 26, effective 23 June 2009. S 27B formerly read:

SECTION 27B STATEMENT OF RIGHTS TO SEEK REVIEW  
27B(1)
If:

(a) a decision of a kind referred to in section 27A is made; and

(b) notice in writing of the decision is given to a *person whose interests are affected by the decision;

that notice must:

(c) include a statement to the effect that, if the person is dissatisfied with the decision, application may, subject to the Administrative Appeals Tribunal Act 1975 , be made to the Tribunal for review of the decision; and

(d) except where subsection 28(4) of that Act applies - also include a statement to the effect that the person may request a statement under section 28 of that Act.

27B(2)
A failure to comply with subsection (1) does not affect the validity of the decision.

S 27B inserted by No 91 of 2000.