(1) If an application referred to in section 1061ZZFJ or 1061ZZFK is made, the Commissioner of Taxation must, as soon as practicable:
(a) consider it; and
(b) give to the applicant written notice of his or her decision on the application.
(2) A notice of the decision must:
(a) include a statement that, if the applicant is dissatisfied with the decision of the Commissioner on the application, an application may, subject to the Administrative Appeals Tribunal Act 1975 , be made to the Administrative Appeals Tribunal for review of the decision; and
(b) except if subsection 28(4) of that Act applies, also include a statement to the effect that the applicant may ask for a statement under section 28 of that Act.
(3) A failure to comply with subsection (2) does not affect the validity of the notice or of the decision to which the notice relates.