Document ID: chunk:federal_register_of_legislation:C2011C00519:clause:10_4:p6
Version: federal_register_of_legislation:C2011C00519
Segment Type: clause
Provision Reference: sch 10 cl 4 (pt 6/8)
Character Range: 250111–252835

the basis that the company is entitled to a tax offset for a film and the certificate for the film is then revoked, the assessment will be amended to take account of the fact that the company was never entitled to the tax offset: see section 376‑270.

 (6) Subsection (5) does not apply for the purposes of:
 (a) the operation of this section or section 376‑250; or
 (b) a review by a court or the *AAT of the decision to revoke the certificate.

376‑250  Notice of decision or determination

 (1) This section applies to a notice of a decision given under section 376‑235 (refusal to issue a certificate) or 376‑245 (revocation of a certificate), and to a notice of a determination given under section 376‑30 (determination of qualifying Australian production expenditure for location offset), 376‑50 (determination of qualifying Australian production expenditure for PDV offset) or 376‑75 (determination of qualifying Australian production expenditure for producer offset).

 (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 *Arts Minister or the *film authority fails to comply with subsection (3) or (4), that failure does not affect the validity of the decision or determination.

376‑255  Review of decisions by the Administrative Appeals Tribunal

  Applications may be made to the *AAT for review of:
 (a) a decision made by the *Arts Minister to refuse an application for a certificate under section 376‑20 (certificate for the location offset) or 376‑45 (certificate for the PDV offset); or
 (b) a decision made by the Arts Minister under section 376‑245 to revoke a certificate; or
 (c) a decision made by the *film authority to refuse an application for a certificate under section 376‑65 (certificate for the producer offset); or
 (d) a decision made by the film authority under section 376‑245 to revoke a certificate; or
 (e) a determination by the Arts Minister in relation to the