Commentary on Sections Section 82 – Requiring the failure to comply to be publicised
148.Where the Commissioner determines that D has failed to comply with a relevant requirement and decides either to publicise D’s failure or require D to publicise the failure, the decision notice must set out what the Commissioner is to do or what the Commissioner requires D to do. In addition the decision notice must inform D of the consequences of not complying with a requirement in the notice and of D’s right to appeal under section 95. The Commissioner must also satisfy the requirements of section 85.