4DObjections lodged out of time

4D Objections lodged out of time

[Section 4D Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008]

(1)  A person may apply to the Commissioner for permission to lodge an objection after the 60-day period referred to in section 4C(2)(b) .

(2)  An application is to –

(a) be in writing; and

(b) set out in detail the reasons for the failure to lodge the application within that 60-day period.

(3)  On receipt of an application the Commissioner may –

(a) permit the person to lodge an objection after the 60-day period referred to in section 4C(2)(b) if he or she is satisfied that because of the detailed reasons set out in the application the person was unable to lodge an objection within that period; or

(b) refuse to permit the person to lodge an objection after the 60-day period referred to in section 4C(2)(b) if he or she is not satisfied that because of the detailed reasons set out in the application the person was unable to lodge an objection within that period.

(4)  The Commissioner is to notify a person in writing of his or her decision under subsection (3)(b) as soon as practicable after the decision is made.

(5)  The decision of the Commissioner made under subsection (3)(b) is final and is not subject to judicial or other review.