Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 419 - Critical minerals (tax offset for Australian production expenditure)  

Subdivision 419-E - Review of certain decisions  

SECTION 419-115   Notice of reviewable decision and internal review rights, and requesting statement of reasons  

419-115(1)    
When making a reviewable decision affecting a company, the * Industry Secretary must give written notice to the company of the following things:

(a)    the making of the decision;

(b)    the company ' s right to have the decision reviewed under this Subdivision.

419-115(2)    
If written notice of either of these things is given to the company under another provision of this Division, notice of the thing does not have to be given twice.

419-115(3)    
The company or the Commissioner may request, in writing, the * Industry Secretary to give a statement of reasons for the decision. The Industry Secretary must comply with the request.

419-115(4)    
A failure to comply with this section does not affect the validity of the decision.