An application may be made to the Administrative Review Tribunal for review of:
(b) a decision of the collecting agency determining an amount under paragraph 6(1)(a); or
(c) a decision of the collecting agency under subsection 14(2) or 14A(3) remitting, or refusing to remit, the whole or part of an amount of late payment penalty or understatement penalty; or
(d) a decision of the collecting agency allowing, or refusing to allow, a further period for the making of a request under subsection 18(1).