Part 4
Interest, relief, penalties and offences, rights of objection, and rights to challenge
Dispute procedures and rights to challenge:
Rights to challenge and challenge procedures
180Challenge to decision regarding significant over-deduction
A borrower may challenge—
- a determination by the Commissioner under section 66 that a significant over-deduction was not made, on the ground that the determination is erroneous:
- the amount of a significant over-deduction stated in a notice in accordance with section 67(2)(b), on the ground that the amount is erroneous.