Section 236 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Challenges to levies

236 Challenges to levies (1) Any person who is dissatisfied with any decision of the Corporation in respect of any levy paid or payable or claimed to be payable under this Part by that person may seek a review by the Corporation of that decision within 3 months after the person is notified of the decision. (2) However, no right of review exists under this Act in respect of the calculation for the purposes of the Income Tax Act 2007 of the taxable income of any person or in respect of the levy payable under section 213(2)(c) . (3) The entitlements that have been given or are to be given to any person under this Act may not be challenged in any review under subsection (1) . (4) A review brought under subsection (1) must be dealt with by the Corporation under Part 5 , and that Part (including the provisions relating to appeals) applies with any necessary modifications. Compare: 1998 No 114 s 310 Section 236(2): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Subsection (2) was amended, as from 1 July 2003, by section 9 Injury Prevention, Rehabilitation, and Compensation Amendment Act 2003 (2003 No 29) by inserting the words “ or in respect of the levy payable under section 213(2)(c) ” . Subsection (2) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ Income Tax Act 2004 ” for the words “ Income Tax Act 1994 ” .