Document ID: chunk:federal_register_of_legislation:C2023A00029:clause:1_2:p15
Version: federal_register_of_legislation:C2023A00029
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 15/17)
Character Range: 40611–43332

tax offset
378‑105 Arts Minister may make rules establishing a Digital Games Tax Offset Advisory Board
378‑110 Delegation by Arts Minister
378‑115 Review of operation of this Division

378‑85  Notice of decision or determination
 (1) This section applies to:
 (a) a notice given under section 378‑60 (refusal to issue a certificate); and
 (b) a notice of a determination given under section 378‑30 (determination of qualifying Australian development expenditure); and
 (c) a notice given under section 378‑70 (revocation of a certificate); and
 (d) a notice given under section 378‑75 (amendment or refusal to amend a certificate).
 (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 fails to comply with subsection (3) or (4), that failure does not affect the validity of the decision or determination.

378‑90  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 under section 378‑25 to refuse an application for a certificate; or
 (b) a determination made by the Arts Minister under section 378‑30 (total of a company's *qualifying Australian development expenditure); or
 (c) a decision made by the Arts Minister under section 378‑70 to revoke a certificate; or
 (d) a decision made by the Arts Minister under section 378‑75 to amend or refuse to amend a certificate.

378‑95  Copy of digital game to be made available to the National Film and Sound Archive of Australia
  The company to whom a certificate is issued under section 378‑25 must make available to the National Film and Sound Archive of Australia:
 (a) a copy of each *digital game named in the certificate; and
 (b) a copy of any materials provided to the general public in connection with each of those games.

378‑100  Arts Minister may make rules about the digital games tax offset
  The *Arts Minister may, by