Document ID: chunk:federal_register_of_legislation:C2025A00009:clause:2_1:p14
Version: federal_register_of_legislation:C2025A00009
Segment Type: clause
Provision Reference: sch 2 cl 1 (pt 14/17)
Character Range: 85944–88938

(iv) a constitutional corporation of which the other entity is an affiliate;
for the purposes of section 419‑5 (about entitlement to the *CMPTI tax offset), disregard that registration of the activity for the company and the income year.

Subdivision 419‑E—Review of certain decisions

Table of sections
419‑110 Reviewable decisions
419‑115 Notice of reviewable decision and internal review rights, and requesting statement of reasons
419‑120 Applications for internal review of reviewable decisions
419‑125 Internal review of reviewable decisions
419‑130 Matters relevant to internal review decisions
419‑135 External review by ART of internal review decisions

419‑110  Reviewable decisions
  Each of the following decisions of the *Industry Secretary is reviewable under this Subdivision (a reviewable decision):
 (a) a decision under subsection 419‑35(2) (about registering an activity);
 (b) a decision under subsection 419‑50(6) (about whether an activity is similar to another activity);
 (c) a decision under subsection 419‑55(2) (about transferring the registration of an activity);
 (d) a decision under subsection 419‑60(1) or (2) (about varying the registration of an activity);
 (e) a decision under paragraph 419‑70(3)(d) (about refusing to accept late material);
 (f) a decision under subsection 419‑70(4) or (5) (about revoking the registration of an activity);
 (g) a decision under subsection 419‑120(3) (about refusing to allow a further period to apply for review).

419‑115  Notice of reviewable decision and internal review rights, and requesting statement of reasons
 (1) When making a reviewable decision affecting a company, the *Industry Secretary must give written notice to the company of the following things:
 (a) the making of the decision;
 (b) the company's right to have the decision reviewed under this Subdivision.
 (2) If written notice of either of these things is given to the company under another provision of this Division, notice of the thing does not have to be given twice.
 (3) The company or the Commissioner may request, in writing, the *Industry Secretary to give a statement of reasons for the decision. The Industry Secretary must comply with the request.
 (4) A failure to comply with this section does not affect the validity of the decision.

419‑120  Applications for internal review of reviewable decisions

Applications by affected companies
 (1) An application for review of a reviewable decision affecting a company may be made by or on behalf of the company.
 (2) The application must be in a form approved under subsection 419‑150(1).
 (3) The application must be made within:
 (a) 28 days after the company is notified of the decision under this Division; or
 (b) such further period as the *Industry Secretary allows.

Applications by Commissioner
 (4) The Commissioner may, at any time, apply to the *Industry Secretary for review of a reviewable decision.

419‑125  Internal review of reviewable decisions
 (1) After receiving an