26Application for internal review

26 Application for internal review

26 Application for internal review

(1) An application for an internal review may be made by or on behalf of a person if the person is served with a debt notice for a referable debt.

(2) An application for an internal review—

(a) is to be made in writing to the responsible authority for the referable debt, and

(b) is to include the mailing address of the applicant and the grounds on which the review is sought (including supporting information or evidence).

(3) An application for an internal review may be made even if—

(a) a debt recovery order has been made against the person in relation to the referable debt, or

(b) the whole or part of the referable debt has been paid.

(4) An application for an internal review may be made to the Chief Commissioner if a debt recovery order has been made for the referable debt or if the Chief Commissioner served the debt notice on behalf of the responsible authority.

(5) The Chief Commissioner is to refer the application to the responsible authority, unless the Chief Commissioner is conducting the review on behalf of the responsible authority.

(6) An application for an internal review may be made no later than the date specified for payment in a debt recovery order relating to that referable debt.

(7) For the purposes of this Act, a person duly applies for an internal review if the person applies for the internal review in accordance with this section.

(8) The regulations may make provision for or with respect to applications for internal reviews.