Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 34.33

  (1)   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

  (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

  (3)   The notice of the decision is to include the statements set out in subsections   (4) and (5).

  (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.

  (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

  (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.