33Administrative Review Tribunal may review certain decisions by collecting agency

33 Administrative Review Tribunal may review certain decisions by collecting agency

An application may be made to the Administrative Review Tribunal for review of: (b) a decision of the collecting agency determining an amount under paragraph 6(1)(a); or (c) a decision of the collecting agency under subsection 14(2) or 14A(3) remitting, or refusing to remit, the whole or part of an amount of late payment penalty or understatement penalty; or (d) a decision of the collecting agency allowing, or refusing to allow, a further period for the making of a request under subsection 18(1).