Income Tax Assessment Act 1997
Applications may be made to the *AAT for review of: (a) a decision made by the *Arts Minister under section 378-25 to refuse an application for a certificate; or (b) a determination made by the Arts Minister under section 378-30 (total of a company ' s *qualifying Australian development expenditure); or (c) a decision made by the Arts Minister under section 378-70 to revoke a certificate; or (d) a decision made by the Arts Minister under section 378-75 to amend or refuse to amend a certificate.
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