A New Tax System (Family Assistance) (Administration) Act 1999
109HNotification of further rights of review
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109H Notification of further rights of review
(1) If the decision reviewer gives an applicant a notice under section 109B, the notice must include: (a) a statement to the effect that the applicant may, subject to this Part and the ART Act, apply to the ART for review of the review decision mentioned in the notice; and (b) a statement about the review decision that: (i) sets out the reasons for the decision; and (ii) sets out the findings by the decision reviewer 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 a review decision does not affect the validity of the decision.