130Reconsideration and review of decisions

130  Reconsideration and review of decisions  (1) A person affected by a relevant decision who is dissatisfied with the decision may, within:  (a) 28 days after the day on which the decision first comes to the notice of the person; or  (b) such further period as the Secretary (either before or after the end of the period), by written notice given to the person, allows; by written notice given to the Secretary, request the Secretary to reconsider the decision.  (2) A request under subclause (1) must set out the reasons for making the request.  (3) The Secretary must, within 45 days after receiving a request under subclause (2), reconsider the relevant decision and may make a decision:  (a) in substitution for the relevant decision, whether in the same terms as the relevant decision or not; or  (b) revoking the relevant decision.  (4) If, as a result of a reconsideration under subclause (3), the Secretary makes a decision in substitution for or revoking a relevant decision, the Secretary must, by written notice given to the person who made the request under subclause (1) for the reconsideration, inform the person of the result of the reconsideration and give the reasons for his or her decision.  (5) An application may be made to the Administrative Appeals Tribunal for review of a decision of the Secretary under subclause (3).  (6) A person who makes a relevant decision must give to a person affected by the decision a written statement to the effect that a person affected by the decision:  (a) may, if the person is dissatisfied with the decision, seek a reconsideration of the decision in accordance with this clause; and  (b) may, subject to the Administrative Appeals Tribunal Act 1975, if the person is dissatisfied with a decision made on that reconsideration, make application to the Administrative Appeals Tribunal for review of that decision.  (7) If the Secretary makes a decision under subclause (3) and gives to a person affected by the decision notice in writing of the making of the decision, that notice must include a statement to the effect that, subject to the Administrative Appeals Tribunal Act 1975, application may be made to the Administrative Appeals Tribunal for review of the decision to which the notice relates by or on behalf of a person affected by the decision.  (8) A failure to comply with subclause (6) or (7) in relation to a decision does not affect the validity of the decision.  (9) In this clause: relevant decision means a decision to refuse to extinguish, under subclause 107(3), a person’s liability for the whole or part of an amount of late payment penalty.