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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.