Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

Division 6 - Review of decisions  

SECTION 202FA   STATEMENTS TO ACCOMPANY NOTIFICATION OF DECISIONS  

202FA(1)   [Notice to include statement]  

Where a decision of a kind referred to in section 202F is made and notice in writing of the decision is given to a person whose interests are affected by the decision, that notice shall 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, 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.

202FA(2)   [Failure to comply]  

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