103Objections lodged out of time

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