(1) A surcharged person may appeal to the surcharge appeal authority against the surcharge within one month after being notified of the surcharge or a longer period allowed by the authority.
(2) On an appeal, the surcharge appeal authority may, after any further investigation the authority considers appropriate, do any one or more of the following -
(a) confirm the surcharge;
(b) cancel the surcharge in whole or part;
(c) vary the time for payment of the surcharge;
(d) provide or vary any arrangements for payment of the surcharge by instalments.
(Financial Management Act 2004 s(69))