Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017
13Objections
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13 Objections
(1) A claimant (or former claimant) who is dissatisfied with a decision under this Act –
(a) made in respect of a claim; or
(b) to vary or reverse a prior decision under section 11 in respect of a claim; or
(c) to require repayment of the rebate, or to impose a penalty, under section 19 in respect of a claim –
may lodge a written notice of objection with the Commissioner.
(2) An objection under subsection (1) is to –
(a) be in writing; and
(b) include the grounds for the objection; and
(c) be lodged with the Commissioner within 60 days after the day on which the claimant (or former claimant) received written notice of the decision to which the objection relates.
(3) An objection is taken to have been lodged when it is received by the Commissioner.
(4) If the Commissioner is satisfied that a claimant (or former claimant) has a reasonable excuse for failing to lodge an objection within the period specified in subsection (2)(c) , the Commissioner may extend the time for lodging the objection.
(5) For the avoidance of doubt, a person making an objection under this section has the onus of proving his or her case and the grounds for the objection.