ARTG6230 - Restoration decisions: Arranging for a review: Who can require a review

A review can be required by

• the person named in the decision
• an individual in their capacity as a personal representative or trustee
• a person who is liable to pay any excise or customs duty or penalty as a result of the decision
• a person in relation to whom, or on whose application the decision was made
• a person on whom conditions or restrictions are imposed by an excise or customs decision.