Section 28 of the Principal Act is amended as follows:

(a) by omitting subsection (1) and substituting the following subsection:

(1)  An owner of land who is dissatisfied with –

(a) a valuation of that land made under section 11 , 18 , 20 or 21 ; or

(b) the provision of a certificate under section 44  –

may, within 60 days after receipt of a notice under section 27 or the provision of that certificate, post to or lodge with the Valuer-General an objection, in an approved form, against the relevant valuation stating fully and in detail the grounds on which he or she relies and stating any changes to the values specified in that valuation or certificate which he or she considers should be made.

(b) by omitting from subsection (2) "the prescribed" and substituting "an approved" ;

(c) by omitting from subsection (3) "the prescribed" and substituting "an approved" ;

(d) by omitting from subsection (4) "prescribed" and substituting "approved" .