Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p6
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 6/34)
Character Range: 5351340–5354177

company to whom the certificate was issued written notice of the revocation (including reasons for the decision to revoke the certificate).
 (5) If a certificate is revoked under subsection (1) or (3), it is taken, for the purposes of this Division, never to have been issued.
Note: This means that if an assessment of a company's income tax is issued on 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 *ART of the decision to revoke the certificate.

376‑247  Delegation by Arts Minister
 (1) The *Arts Minister may, in writing, delegate all or any of the Arts Minister's powers under the provisions mentioned in subsection (2) to:
 (a) the *Arts Secretary; or
 (b) an SES employee, or acting SES employee, in the Department administered by the Arts Minister.
 (2) For the purposes of subsection (1), the provisions are as follows:
 (a) section 376‑20 (issue of certificate for location offset);
 (b) section 376‑30 (determination of qualifying Australian production expenditure for location offset);
 (ba) section 376‑32 (power to require information for the purposes of the location offset);
 (c) section 376‑45 (issue of certificate for PDV offset);
 (d) section 376‑50 (determination of qualifying Australian production expenditure for PDV offset);
 (e) section 376‑235 (notice of refusal to issue certificate for location offset or PDV offset);
 (f) section 376‑245 (revocation of certificate for location offset or PDV offset).
 (3) In exercising powers under a delegation, the delegate must comply with any directions of the Arts Minister.

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 Review Tribunal Act 2024, an application may be made to the *ART, 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