(1) If the Commissioner issues an employer shortfall exemption certificate to a person under section 19AB, the Commissioner must give written notice of the decision to:
(b) the employer to which the certificate relates.
(2) A notice under subsection ( 1) must identify the following:
(c) the quarter to which the certificate relates.
(3) If the Commissioner decides not to issue an employer shortfall exemption certificate to a person under section 19AB, the Commissioner must give written notice of the decision to the person.
(4) The Commissioner is taken to have refused to issue an
employer shortfall exemption certificate to a person if the Commissioner does
not give notice of the Commissioner's decision before the end of 60 days
after the person made the application for the certificate.