28Statements to accompany notification of decisions

28 Statements to accompany notification of decisions

(1) If notice in writing is given to a levy paying entity affected by a reviewable decision that the reviewable decision has been made, that notice must include words to the effect that:

(a) the levy paying entity may seek a reconsideration of the reviewable decision by the decision maker in accordance with subsection 27(1) if the levy paying entity is dissatisfied with the decision; and

(b) the levy paying entity may, subject to the Administrative Review Tribunal Act 2024, apply to the Administrative Review Tribunal for review of a reviewable decision that is confirmed or varied under subsection 27(4), or for review of a decision to revoke a reviewable decision.

(2) If:

(a) the decision maker confirms or varies a reviewable decision under subsection 27(4), or makes a decision to revoke a reviewable decision under that subsection; and

(b) gives the levy paying entity affected by the decision notice in writing of the confirmation or variation of the decision, or of the revocation of the decision;

that notice must include words to the effect that the levy paying entity may, subject to the Administrative Review Tribunal Act 2024, apply to the Administrative Review Tribunal for review of the reviewable decision as confirmed or varied, or for review of the decision to revoke the reviewable decision.

(3) A failure to comply with the requirements of subsections (1) and (2) in relation to a reviewable decision or a decision under subsection 27(4) does not affect the validity of that decision.

(4) In this section:

decision maker, in relation to a reviewable decision, has the same meaning as in section 27.

levy paying entity has the same meaning as in section 27.

reviewable decision has the same meaning as in section 27.