Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 376 - Films generally (tax offsets for Australian production expenditure)  

Subdivision 376-D - Certificates for films and other matters  

SECTION 376-250   Notice of decision or determination  

376-250(1)    
This section applies to a notice of a decision given under section 376-235 (refusal to issue a certificate) or 376-245 (revocation of a certificate), and to a notice of a determination given under section 376-30 (determination of qualifying Australian production expenditure for location offset), 376-50 (determination of qualifying Australian production expenditure for PDV offset) or 376-75 (determination of qualifying Australian production expenditure for producer offset).

376-250(2)    
The notice of the decision or determination is to include the statements set out in subsections (3) and (4).

376-250(3)    
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 or determination, for review of the decision or determination.

376-250(4)    
There must also be a statement to the effect that a request may be made under section 28 of the Administrative Appeals Tribunal Act 1975 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 or determination;

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


376-250(5)    
If the * Arts Minister or the * film authority fails to comply with subsection (3) or (4), that failure does not affect the validity of the decision or determination.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.