62ZAAppeal against notices

62ZA Appeal against notices

62ZA Appeal against notices

(1) A person on whom notice of a decision on an objection to a notice under section 62Z has been served may appeal in writing to the Commissioner within 28 days of the service of the notice stating the grounds of appeal.

(2) The Commissioner must—

(a) consider the appeal within a reasonable time, and

(b) take into account all relevant circumstances, including the matters referred to in section 62Z (2).

(3) After considering the appeal, the Commissioner must—

(a) confirm the notice, or

(b) vary the notice in any way the Commissioner thinks fit, or

(c) cancel the notice.

(4) If the Commissioner confirms or varies the notice, the Commissioner must give the person who lodged the appeal notice of his or her decision and must specify a time after the notice is given within which the person must comply with the notice as confirmed or varied.

pt 3B, divs 1–8 (ss 62I–62ZQ): Ins 2016 No 41, Sch 1 [5].