(1) If a person (the decision - maker ) gives another person notice under section 136, the notice must include:
(a) a statement to the effect that the other person may, subject to the social security law and the ART Act, apply to the ART for review of the decision - maker's decision; and
(b) a statement about the decision - maker's decision that:
(i) sets out the reasons for the decision; and
(ii) sets out the findings by the decision - maker on material questions of fact; and
(iii) refers to the evidence or other material on which those findings were based.
(2) A contravention of subsection (1) in relation to notice of a decision does not affect the validity of the decision.
(3) Paragraph (1)(a) does not apply in relation to a decision that is not reviewable by the ART (see section 144).