CTHRepealedAct
Australian Capital Territory Taxation (Administration) Act 1969
76BConsideration of applications for extension of time for lodging requests for reference
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#### 76B Consideration of applications for extension of time for lodging requests for reference
(1) Where the Commissioner receives an application under subsection 76(2), the Commissioner shall, as soon as practicable, send the application to the Tribunal.
(2) The sending of an application to the Tribunal under subsection (1) shall, for the purposes of the Administrative Appeals Tribunal Act 1975, be deemed to constitute the making by the person concerned of an application to the Tribunal to extend the time within which the request may be lodged with the Commissioner.
(3) The Tribunal may grant or refuse the application.
(4) Where an application under subsection 76(2) has been granted, the person who made it shall, for the purposes of this Part, be treated as having duly lodged the request to which the application relates.