(1) Application may be made to the Administrative Appeals Tribunal for review of:
(a) a decision of the Commissioner under subsection 106W(1); or
(b) a decision of the Commissioner under subsection 106W(3) refusing to amend an assessment.
(2) A notice under paragraph 106W(4)(b) relating to a decision that may be reviewed by the Tribunal must:
(a) include a statement to the effect that, if the person is dissatisfied with the decision of the Commissioner, application may, subject to the Administrative Appeals Tribunal Act 1975 , be made to the Tribunal for review of the decision; and
(b) except if subsection 28(4) of that Act applies, also include a statement to the effect that the person may request a statement under section 28 of that Act.
(3) A failure to comply with subsection (2) in relation to a notification does not affect the validity of the notification or of the decision to which the notification relates.