39LReconsideration of decisions relating to remission of late payment penalty

#### 39L Reconsideration of decisions relating to remission of late payment penalty (1) A person who is affected by a decision under subsection 39G(2) may, if dissatisfied with the decision, by notice given to the Authority within: (a) the period of 21 days after the day on which notice of the decision is given to the person; or (b) such further period as the Authority allows; request the Authority to reconsider the decision. (2) The reasons for making the request must be set out in the request. (3) Upon receipt of the request, the Authority must reconsider the decision and may, subject to subsection (4), confirm or revoke the decision or vary the decision in such manner as the Authority thinks fit. (4) If the Authority does not confirm, revoke or vary a decision before the end of the period of 40 days after the day on which the Authority received the request, the Authority is taken, at the end of that period, to have confirmed the decision under subsection (3). (5) If the Authority confirms, revokes or varies a decision before the end of the period referred to in subsection (4), the Authority must, by notice given to the applicant, inform the applicant of the result of the reconsideration of the decision and the reasons for confirming, revoking or varying the decision, as the case may be.