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Taxation Administration Act 1999
103Objections lodged out of time
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103 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 the objection must state fully and in
detail, in writing, the circumstances concerning and the reasons for
the failure to lodge the objection within the 60 day period.
(3) The commissioner may grant permission unconditionally or subject
to conditions or may refuse permission.
Note 1 The commissioner’s decision to refuse a person permission is an
Note 2 The commissioner’s decision to grant a person permission subject to a
condition is a commissioner-reviewable decision (see s 107,
def commissioner-reviewable decision), and the commissioner must give
an internal review notice to the person (see s 107B).
Notification and review of decisions Division 10.2