Debits Tax Administration Act 1982
25Consideration of applications for extension of time for lodging objections
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25 Consideration of applications for extension of time for lodging objections
(1) The Commissioner shall consider each application made under subsection 24(1) and may grant or refuse the application. (2) The Commissioner shall give to the person who made the application notice in writing of the decision of the application. (3) A person who is dissatisfied with a decision under subsection (1) in respect of an application made by the person may apply to the Tribunal for review of the decision. (4) Where an application under subsection 24(1) has been granted, the person who made the application shall, for the purposes of this Part, be treated as having duly lodged the objection to which the application relates.