17. Sections 23A and 23B of the Principal Act are repealed and the following sections substituted:
“23A. Where a decision of the kind referred to in subsection 23B (1) (other than paragraph (e)) is made, the Minister shall give notice in writing of the decision—
(a) in the case of a decision referred to in paragraph 23B (1) (a), (b) or (c)—to the applicant; or
(b) in the case of a decision referred to in paragraph 23B (1) (d)—to the person to whom the determination relates.
“23B. (1) A person notified under section 23A may object to the following decisions of the Minister:
(a) a decision under subsection 3 (1) refusing to make a determination;
(b) a decision under subsection 3 (1) determining a period of deferment other than that applied for;
(c) a decision under subsection 3 (1) making a determination for the deferral of an amount other than that applied for;
(d) a decision under section 7 varying a determination;
(e) a decision under subsection 10 (2) that a prescribed ground for revocation exists.
“(2) A person notified under section 21BAA (1) or (2) may object to a decision of the Commissioner under that subsection.
“(3) An objection shall be made to the original decision-maker—
(a) within 60 days after service of notice of the decision; and
(b) in writing, setting out the grounds of the objection.
“(4) On receipt of an objection in accordance with subsection (3), the original decision-maker shall, by written notice to the objector—
(a) uphold the objection and substitute a new decision for the original decision objected to, in terms no less favourable to the objector than those of the original decision; or
(b) dismiss the objection.
“(5) A notice under subsection (4) shall be in accordance with the requirements of the Code of Practice in force under subsection 25B (1) of the Administrative Appeals Tribunal Act 1989 .
“(6) Where an objection is upheld under paragraph (4) (a), this Act, other than section 23B, applies as if the decision substituted under that paragraph had been made instead of the original decision at the time the original decision was made.
“(7) In this section—
(a) in relation to a decision referred to in subsection (1)—the Minister; or
(b) in relation to the decision referred to in subsection (2)—the Commissioner.
“23C. Application may be made to the Tribunal for a review of a decision of the Minister or the Commissioner—
(a) under paragraph 23B (4) (a) substituting a new decision for a decision objected to; or
(b) under paragraph 23B (4) (b) dismissing an objection.
“23D. The fact that the consideration of an objection is pending does not affect the decision to which the objection relates, so that rates may be assessed and recovered as if no objection had been made.”.