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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 34 - Non-compulsory uniforms    View history reference

Subdivision 34-C - Registering the design of a non-compulsory uniform    View history reference

SECTION 34-33  Written notice of decision  

 View history reference

34-33(1)  

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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

34-33(2)  

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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

34-33(3)  

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

34-33(4)  

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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.

34-33(5)  

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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

34-33(6)  

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If the *Industry Secretary fails to comply with subsection (4) or (5), that failure does not affect the validity of his or her decision.


 



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