32Appeals

32 Appeals

(1)  If a person who lodged an objection under section 30 is dissatisfied with the Commissioner’s decision under section 31 in respect of the objection, the person may apply to the Magistrates Court (Administrative Appeals Division) for a review of that decision.

(2)  An application under subsection (1) must be lodged within 60 days after the written notice, in respect of the relevant decision under section 31 , is given.