12ZQReview of decision of Commissioner

#### 12ZQ Review of decision of Commissioner (1) Application may be made to the ART for review of a decision of the Commissioner on an application referred to in subsection 12ZP(1) or a decision by the Commissioner refusing to amend an assessment pursuant to an application referred to in subsection 12ZP(2). (2) A notice under subsection 12ZP(3) must include a statement to the effect that: (a) if the person is dissatisfied with the decision of the Commissioner on the application under section 12ZP, application may, subject to the ART Act, be made to the ART for review of the decision; and (b) the person may, under section 268 of that Act, request a statement of reasons for the decision. (3) A failure to comply with subsection (2) in relation to a notice does not affect the validity of the notice or of the decision to which the notice relates.