(1) The Chief Commissioner must give a claimant notice of a decision to grant or refuse a claim or vary or reverse an earlier decision on a claim.(2) Notice of a decision to refuse a claim, or vary or reverse an earlier decision on a claim, must include the reasons for the decision.(3) Notice of a decision to grant a claim must include notice of any decision to apply the amount of the rebate towards a liability for tax.
Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011 No 19