Income Tax Assessment Act 1997
View history note
Hide history noteAn application may be made to the * ART for review of an internal review decision of the * Industry Secretary.
419-135(2)
Subsections 108(2) and (4) of the Administrative Review Tribunal Act 2024 have effect for the purposes of this Act for: (a) an internal review decision as varied by the * ART under section 105 of the Administrative Review Tribunal Act 2024 ; or (b) a decision made by the ART under that section in substitution for an internal review decision.
Note:
This means that the varied or substituted decision takes effect from the day on which the reviewable decision took effect (see subsection 419-130(1) of this Act).
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