A person who is dissatisfied with:
(a) a decision of the Regulator to give a rectification direction or an education direction, or to vary one otherwise than in accordance with a request under section 164; or
(b) a decision of the Regulator under section 164 to refuse to vary a rectification direction or an education direction;
may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .