68Adjustment of liability for rates

68 Adjustment of liability for rates (1) This section applies if the commissioner believes on reasonable grounds that a person’s entitlement to a rebate has changed or ended, or will change or end. (2) The commissioner must— (a) decide an amount for the person’s adjusted liability for rates; and

(b) give the person written notice of the decision, setting out— (i) the amount of the person’s adjusted liability; and (ii) the date or dates when any unpaid rates (including instalments of rates) are payable. (3) A person may request a decision under this section. (4) If on request by a person for a decision, the commissioner decides that the person’s entitlement has not changed or ended, the commissioner must give the person written notice of the decision.