(1) A person who is dissatisfied with a decision covered by subsection ( 2) may object against the decision, in the manner set out in Part IVC of the Taxation Administration Act 1953 .
(2) This subsection covers a decision of the Commissioner under this Act that the person :
(a) is not entitled to a cash flow boost for a period; or
(b) is entitled to a cash flow boost for a period of a particular amount .
(3) For the purposes of this section, treat the reference in paragraph 14ZW(1)(c) of the Taxation Administration Act 1953 to " notice of the taxation decision to which it relates has been served on the person" as instead being a reference to " the taxation decision to which it relates w as made" .