Income Tax Assessment Act 1997
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.
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