160‑10 When objection is to be made160‑10 When objection is to be made

#### 160‑10 When objection is to be made (1) The entity must lodge the objection within the period of 60 days (the review period) after notice of the administrative decision has been served on the entity. Late lodgement (2) If the review period has passed, the entity may nevertheless lodge the objection with the Commissioner together with a written request asking the Commissioner to deal with the objection as if it had been lodged within the review period. (3) The request must state fully and in detail the circumstances concerning, and the reasons for, the entity’s failure to lodge the objection with the Commissioner within the review period. (4) After considering the request, the Commissioner must decide whether to agree to it or refuse it. (5) The Commissioner must give the entity written notice of the Commissioner’s decision under subsection (4). (6) If the Commissioner decides to agree to the request, then the objection is treated as having been lodged within the review period. (7) If the Commissioner decides to refuse the request, the entity may apply to the ART for review of the extension of time refusal decision.