14ZYBRequiring Commissioner to make a private ruling

#### 14ZYB Requiring Commissioner to make a private ruling (1) This section applies if the taxation objection is an objection under subsection 155‑30(2) or 359‑50(3) in Schedule 1 and the Commissioner has not made an objection decision by the end of 60 days after the later of these days: (a) the day on which the taxation objection was lodged with the Commissioner; (b) if the Commissioner decides under section 14ZX to agree to a request in relation to the taxation objection—the day on which the decision was made. > Note 1: Subsection 155‑30(2) provides for objections against the Commissioner’s failure to make an assessment of an assessable amount. > Note 2: Subsection 359‑50(3) provides for objections against the Commissioner’s failure to make a private ruling. (2) The Commissioner is taken, at the end of that 60 day period, to have disallowed the objection.