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.


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