Clause 19

Any person who is dissatisfied with an assessment of the Commissioner under section 37 may, by written notice (referred to in this Act as a notice of objection), object to the assessment and apply to the Commissioner to review the assessment.(2) Every notice of objection must state the grounds of objection to the Commissioner’s assessment and must be made within 30 days after the date of the assessment or such further period as the Commissioner may allow in any particular case.(3) The person giving a notice of objection must furnish further particulars and information in relation to the grounds of the objection if required to do so by the Commissioner in writing.(4) The Commissioner shall, on receipt of a notice of objection and such further particulars and information as he may require under subsection (3), review the assessment.(5) As soon as practicable after the objection is determined, the Commissioner must inform the person concerned in writing of the Commissioner’s decision on the objection and the reasons for his decision.(6) Where, on review, it appears to the Commissioner that the amount of duty originally assessed is excessive, he may cancel the original assessment and make such other assessment in substitution thereof as he considers proper; and any reference in this Act to an assessment shall be construed as including such a substituted assessment.(7) The Commissioner shall serve a notice of amended assessment on the person concerned of the assessment substituted in accordance with subsection (6).(8) The making of an objection shall not relieve the person of liability to pay the duty as required by this Act.”.