17   Review by the Minister

             (1)  This section applies in respect of a decision to refuse to remit, under subsection 11(1), the whole or a part of an amount.

             (2)  A person affected by the decision may apply, in writing, to the Minister, requesting the Minister to reconsider the decision.

             (3)  The request must:

                     (a)  set out the reasons for making the request; and

                     (b)  be made:

                              (i)  within 28 days after the day on which the person receives notice of the decision; or

                             (ii)  within such further period as the Minister allows, either before or after the end of that 28 day period.

             (4)  Within 45 days after receiving the request, the Minister must reconsider the decision and may affirm, revoke or vary the decision, as the Minister thinks fit.

             (5)  If the Minister affirms, revokes or varies a decision, the Minister must inform the person who made the request of the result of the reconsideration of the decision and give the reasons for his or her decision.

             (6)  An application may be made to the Administrative Appeals Tribunal for review of:

                     (a)  a decision of the Minister that has been affirmed or varied under subsection (4); or

                     (b)  a decision of the Minister under subsection (4) to revoke a decision.