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 \[5\].