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 376-255   376-255   Review of decisions by the Administrative Appeals Tribunal  


Applications may be made to the * AAT for review of:


(a) a decision made by the * Arts Minister to refuse an application for a certificate under section 376-20 (certificate for the location offset) or 376-45 (certificate for the PDV offset); or


(b) a decision made by the Arts Minister under section 376-245 to revoke a certificate; or


(c) a decision made by the * film authority to refuse an application for a certificate under section 376-65 (certificate for the producer offset); or


(d) a decision made by the film authority under section 376-245 to revoke a certificate; or


(e) a determination by the Arts Minister in relation to the total of a company ' s * qualifying Australian production expenditure under section 376-30 or 376-50 ; or


(f) a determination by the film authority in relation to the total of a company ' s * qualifying Australian production expenditure under section 376-75 .


 

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