Document ID: chunk:federal_register_of_legislation:C2004A00962:clause:1_6:p4
Version: federal_register_of_legislation:C2004A00962
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 4/6)
Character Range: 29511–32118

(including reasons for the decision).

376‑85  Issue of certificate

 (1) A certificate issued to a company under section 376‑15 must:
 (a) be in writing; and
 (b) specify the company's *ABN.

 (2) The *Arts Minister must give the Commissioner notice of the issue of a certificate for a *film within 30 days after issuing the certificate.

 (3) The notice under subsection (2) must specify:
 (a) the company's name; and
 (b) the company's address; and
 (c) other matters agreed to between the *Arts Minister and the Commissioner.
The notice must be accompanied by a copy of the certificate.

376‑90  Revocation of certificate

 (1) The *Arts Minister may revoke a certificate issued to a company for a *film under section 376‑15 if the Minister is satisfied that the issue of the certificate was obtained by fraud or serious misrepresentation.

 (2) If the *Arts Minister revokes a certificate under subsection (1), the Minister must give the company to whom the certificate was issued written notice of the revocation (including reasons for the decision to revoke the certificate).

 (3) If a certificate is revoked under subsection (1), 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.

 (4) Subsection (3) does not apply for the purposes of:
 (a) the operation of this section or section 376‑95; or
 (b) a review by a court or the *AAT of the decision to revoke the certificate.

376‑95  Notice of decision

 (1) This section applies to a notice of a decision given under section 376‑80 or 376‑90.

 (2) The notice of the decision 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, for review of the decision.

 (4) 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.

 (5) If