Document ID: chunk:federal_register_of_legislation:C2023C00080:clause:2_27:p3
Version: federal_register_of_legislation:C2023C00080
Segment Type: clause
Provision Reference: sch 2 cl 27 (pt 3/5)
Character Range: 191247–194026

entity; and
 (b) do so within 30 days after issuing the certificate.
 (2) The *Agriculture Secretary must:
 (a) give the Commissioner written notice of the revocation of a Research Participation Certificate issued to an entity; and
 (b) do so within 30 days after revoking the certificate.
 (3) A notice under subsection (1) or (2) must specify:
 (a) the income year to which the Research Participation Certificate relates; and
 (b) the date of issue of the Research Participation Certificate; and
 (c) the name of the entity; and
 (d) if the entity has an *ABN—the ABN; and
 (e) such other matters (if any) as the *Agriculture Secretary considers should be reported to the Commissioner.
 (4) A notice under subsection (1) or (2) must be accompanied by a copy of the Research Participation Certificate concerned.

385‑210  Notice of decision or determination
 (1) This section applies to a notice of a decision given under section 385‑195 (refusal to issue a Research Participation Certificate) or 385‑200 (revocation of a Research Participation Certificate).
 (2) The notice of the decision or determination is to include the statements set out in subsections (3) and (4).
 (3) 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 or determination, for review of the decision or determination.
 (4) There must also be a statement to the effect that a request may be made under section 28 of the Administrative Appeals Tribunal Act 1975 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 or determination;
except where subsection 28(4) of that Act applies.
 (5) If the *Agriculture Secretary fails to comply with subsection (3) or (4), that failure does not affect the validity of the decision or determination.

385‑215  Review of decisions by the Administrative Appeals Tribunal
  Applications may be made to the *AAT for review of:
 (a) a decision made by the *Agriculture Secretary to refuse an application for a Research Participation Certificate under section 385‑190; or
 (b) a decision made by the Agriculture Secretary under section 385‑200 to revoke a Research Participation Certificate.

385‑220  Amendment of assessments
  Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment for the purposes of giving effect to this Subdivision for an income year if:
 (a) a Research Participation Certificate issued to an entity for an income year is revoked under section