83Objections lodged out of time

### 83 Objections lodged out of time > > (1)  The Commissioner may permit a person to lodge an objection after the 60-day period. > > > (2)  The person seeking to lodge an objection out of time may apply in writing stating fully – > > > > > > (a) the circumstances concerning failure to lodge the objection within the 60-day period; and > > > > > > > (b) the reasons for that failure. > > > (3)  The Commissioner may – > > > > > > (a) grant permission unconditionally or subject to conditions; or > > > > > > > (b) refuse permission. > > > (4)  A decision by the Commissioner to refuse permission or to impose conditions on permission is a non-reviewable decision.