(1) Either of the following persons may reconsider a reviewable decision if satisfied that there is sufficient reason to do so:
(a) the Commissioner personally;
(b) a delegate of the Commissioner who:
(i) was not involved in making the decision; and
(ii) occupies a position that is at least the same level as that occupied by the person who made the decision.
(2) If an internal decision reviewer decides under subsection (1) to reconsider a reviewable decision, the internal decision reviewer must give written notice to the affected person for the decision that the decision is to be reconsidered.
(3) After reconsidering the reviewable decision, the internal decision reviewer must:
(a) affirm the decision; or
(b) vary the decision; or
(c) set the decision aside and substitute a new decision.
(4) After the internal decision reviewer makes the reconsideration decision, the reviewer must, within 90 days after the commencement of the reconsideration, give written notice of the following to the affected person for the reviewable decision:
(a) the reconsideration decision;
(b) the date that decision takes effect;
(c) the reason for that decision.
Note: Section 266 of the Administrative Review Tribunal Act 2024 requires the affected person to be notified of the person's review rights.
(5) The reconsideration decision is taken to have been made under the provision under which the reviewable decision was made other than for the purposes of section 74J.
(6) The Commissioner must, as soon as is practicable, give the Secretary a copy of a notice given under subsection (4).