Debits Tax Administration Act 1982
25AConsideration of applications for extension of time for lodging requests for reference
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25A Consideration of applications for extension of time for lodging requests for reference
(1) Where the Commissioner receives an application under subsection 24(2), the Commissioner shall, as soon as practicable: (a) if the application relates to a request to refer a decision to the Tribunal—send the application to the Tribunal; or (b) if the application relates to a request to refer a decision to the Federal Court—send the application to that Court. (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 sending of an application to the Federal Court under paragraph (1)(b) constitutes the making by the person concerned of an application to that Court to extend the time within which the request concerned may be lodged with the Commissioner. (4) The Tribunal or the Federal Court, as the case may be, may grant or refuse the application. (5) Where an application under subsection 24(2) has been granted, the person shall, for the purposes of this Part, be treated as having duly lodged the request to which the application relates.