Document ID: chunk:federal_register_of_legislation:C2025C00161:section:85
Version: federal_register_of_legislation:C2025C00161
Segment Type: section
Provision Reference: s 85
Character Range: 80167–81725

85  Statements to accompany notification of decisions

Original decision
 (1) If a written notice is given to a person affected by a reviewable decision telling the person that the reviewable decision has been made, that notice is to include a statement to the effect that:
 (a) the person may, if dissatisfied with the decision, seek a reconsideration of the decision by the Commissioner of Taxation in accordance with subsection 82(1); and
 (b) the person may, subject to the Administrative Review Tribunal Act 2024, if dissatisfied with a decision made by the Commissioner of Taxation upon that reconsideration confirming or varying the first‑mentioned decision, make application to the Administrative Review Tribunal for review of the decision so confirmed or varied.
Note: Reviewable decision is defined by section 81.

Reconsidered decision
 (2) If:
 (a) the Commissioner of Taxation confirms or varies a reviewable decision under subsection 82(4); and
 (b) gives to a person written notice of the confirmation or variation of the decision;
that notice is to include a statement to the effect that the person may, subject to the Administrative Review Tribunal Act 2024, if dissatisfied with the decision so confirmed or varied, make application to the Administrative Review Tribunal for review of the decision.
Note: Reviewable decision is defined by section 81.

Validity of decision
 (3) A failure to comply with this section does not affect the validity of a decision.

Part 12—Partnerships and unincorporated associations

Division 1—Partnerships