Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If a written notice is given to a person affected by a reviewable decision telling the person that the reviewable decision has been made, that notice is to include a statement to the effect that:
(a) the person may, if dissatisfied with the decision, seek a reconsideration of the decision by the Commissioner of Taxation in accordance with subsection 82(1); and
(b) the person may, subject to the Administrative Appeals Tribunal Act 1975 , if dissatisfied with a decision made by the Commissioner of Taxation upon that reconsideration confirming or varying the first - mentioned decision, make application to the Administrative Appeals Tribunal for review of the decision so confirmed or varied.
Note: Reviewable decision is defined by section 81.
(a) the Commissioner of Taxation confirms or varies a reviewable decision under subsection 82(4); and
(b) gives to a person written notice of the confirmation or variation of the decision;
that notice is to include a statement to the effect that the person may, subject to the Administrative Appeals Tribunal Act 1975 , if dissatisfied with the decision so confirmed or varied, make application to the Administrative Appeals Tribunal for review of the decision.
Note: Reviewable decision is defined by section 81.
(3) A failure to comply with this section does not affect the
validity of a decision.