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 Review Tribunal Act 2024 , an application may be made to the *ART, 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 268 of that Act by (or on behalf of) such an entity for a statement of reasons.

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.