Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 376.255

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 to refuse an application for a certificate under section   376 - 20 (certificate for the location offset) or 376 - 45 (certificate for the PDV offset); or

  (b)   a decision made by the Arts Minister under section   376 - 245 to revoke a certificate; or

  (c)   a decision made by the * film authority to refuse an application for a certificate under section   376 - 65 (certificate for the producer offset); or

  (d)   a decision made by the film authority under section   376 - 245 to revoke a certificate; or

  (e)   a determination by the Arts Minister in relation to the total of a company's * qualifying Australian production expenditure under section   376 - 30 or 376 - 50; or

  (f)   a determination by the film authority in relation to the total of a company's * qualifying Australian production expenditure under section   376 - 75.

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