For a decision to refuse to deal with an application, the decision notice must include a statement of the following:
(a) the ground under section 43 (1) for the refusal;
(b) the findings on any material questions of fact referring to the evidence or other material on which the findings were based;
(c) if the ground is that the government information is already available to the applicant—how the applicant can access the information;
(d) that the applicant is not entitled to a refund of any application fee paid if the respondent refuses to deal with the application.