87Consideration of objections by Registrar

87 Consideration of objections by Registrar

(1) If an objection is lodged with the Registrar under this Part, the Registrar must: (a) consider the objection and any notice lodged with the Registrar under section 86 in relation to the objection; and (b) within 60 days after the objection is lodged with the Registrar, either: (i) disallow the objection; or (ii) allow it in whole or in part. (2) The Registrar must serve notice in writing of the decision on: (a) the person who lodged the objection; and (b) each other person who was entitled to be served a copy of the grounds of objection under section 85. (3) A notice served on a person under subsection (2) must include, or be accompanied by: (a) the reasons for the decision; and (b) a statement to the effect that if the person is aggrieved by the decision on the objection: (i) if the decision objected to was a decision by the Registrar under section 98E or 98R of the Assessment Act—the person may apply to a court for an order under Division 4 of Part 7 of that Act; or (ii) otherwise—the person may, subject to this Act, apply to the SSAT for review of the decision. (4) A contravention of subsection (3) in relation to a decision does not affect the validity of the decision.