162 Rights of appeal
162 Rights of appeal

(1)     A person who is given any of the following notices may appeal to the Tribunal—

(a)     an information notice;

(b)     an assessment notice;

(c)     an enforcement notice;

(d)     a penalty notice;

(e)     a penalty variation notice.

(2)     A person who is given an enforcement notice may appeal to the Tribunal against the refusal of an application under section 153 for the cancellation or variation of the notice.

(3)     A person who is given a penalty notice or a penalty variation notice may appeal to the Tribunal against the amount of the penalty specified in the notice, whether or not the person appeals against the notice.