Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 34 - Non-compulsory uniforms  

Subdivision 34-C - Registering the design of a non-compulsory uniform  

SECTION 34-33   Written notice of decision  

34-33(1)    
If the ^* Industry Secretary makes a decision to grant or refuse an application under subsection 34-30(1) before the ^* deadline, the Industry Secretary must give the applicant written notice of the decision.

Reasons for refusal

34-33(2)    
If the notice is a notice of a decision to refuse the application, it must also set out the reasons for the refusal.

Statements to accompany notice of decision

34-33(3)    
The notice of the decision is to include the statements set out in subsections (4) and (5).

34-33(4)    
There must be a statement to the effect that, subject to the Administrative Appeals Tribunal Act 1975 , an application may be made to the ^* AAT, by (or on behalf of) any entity whose interests are affected by the decision, for review of the decision.

34-33(5)    
There must also be a statement to the effect that a request may be made under section 28 of that Act by (or on behalf of) such an entity for a statement:

(a) setting out the findings on material questions of fact; and

(b) referring to the evidence or other material on which those findings were based; and

(c) giving the reasons for the decision;

except where subsection 28(4) of that Act applies.

Failure does not affect validity

34-33(6)    
If the ^* Industry Secretary fails to comply with subsection (4) or (5), that failure does not affect the validity of his or her decision.