TAXATION ADMINISTRATION ACT 1996 - SECT 90
Objections lodged out of time
TAXATION ADMINISTRATION ACT 1996 - SECT 90
Objections lodged out of time
90 Objections lodged out of time
(1) The Chief Commissioner may permit a person to lodge an objection after the
60-day period referred to in section 89, but no later than 5 years after--
(a)
the date of service of the notice of the initial assessment, or
(2) The person seeking to so lodge the objection must state fully
and in detail, and in writing, the circumstances concerning and the reasons
for the failure to lodge the objection within the 60-day period.
(3) The
Chief Commissioner may grant permission unconditionally or subject to
conditions or may refuse permission.
(4) The Chief Commissioner must give
notice to the person of the Chief Commissioner's decision and include in the
notice the reasons for refusing to grant permission or for imposing conditions
of the permission.
