106XReview of decision of Commissioner

#### 106X Review of decision of Commissioner (1) Application may be made to the Administrative Review Tribunal for review of: (a) a decision of the Commissioner under subsection 106W(1); or (b) a decision of the Commissioner under subsection 106W(3) refusing to amend an assessment. (2) A notice under paragraph 106W(4)(b) relating to a decision that may be reviewed by the Tribunal must: (a) include a statement to the effect that, if the person is dissatisfied with the decision of the Commissioner, application may, subject to the Administrative Review Tribunal Act 2024, be made to the Tribunal for review of the decision; and (b) except if subsection 269(7) of that Act applies, also include a statement to the effect that the person may request a statement under section 268 of that Act. (3) A failure to comply with subsection (2) in relation to a notification does not affect the validity of the notification or of the decision to which the notification relates.