63ABNotice to be given if Registrar refuses to accept an income election

#### 63AB Notice to be given if Registrar refuses to accept an income election (1) If the Registrar refuses under section 63AA to accept an income election, the Registrar must give written notice of the decision to the parent who sought to make the income election. (2) The notice must include, or be accompanied by, a statement to the effect: (a) that the parent may, subject to the Registration and Collection Act, object to the particulars of the assessment in relation to which the parent sought to make the income election; and (b) that if the parent is aggrieved by the decision on the objection, he or she may, subject to that Act and the ART Act, apply to the ART for review of the decision. (3) A contravention of subsection (2) in relation to a decision does not affect the validity of the decision.