1 A borrower may challenge a decision by the Commissioner, on the ground that the decision is not fair and reasonable, not to grant the borrower—a) relief from late payment interest under section 146 :b) hardship relief under section 147 :c) entry into an instalment arrangement under section 154 .
2 A borrower may challenge the relief provided to the borrower under section 146, 147, or 154 on the ground that the relief is not fair and reasonable.
Note: 1992 No 141 s 66B