s 472
In forceApplying for a review of an original decision
Chapter 13Internal and external reviews
Part 1Reviews by commissioner
472 Applying for a review of an original decision
(1)
A dissatisfied person may apply for a review of an original decision.
Note—For objections and appeals against assessments of duty, see the Administration Act, part 6.
(2)
The application must—
(a)
be made to the commissioner within 28 days after the applicant receives notice of the decision; and
(b)
state fully and in detail the grounds of the review.
(3)
If the commissioner is satisfied a dissatisfied person has a reasonable excuse for failing to apply for a review within the 28 day period, the commissioner may extend the time for applying for the review.
(4)
The application does not stay the original decision.
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