NTIn ForceAct
Taxation Administration Act 2007
111Objections lodged out of time
Start here
Get a plain-English read of 111
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2007.
111 Objections lodged out of time (1) If the decision maker is satisfied an objector has a reasonable excuse for not lodging the objection within the 60-day period, the decision maker may extend the time for lodgement. (2) An extension of time may only be granted under this section on written application for the extension setting out fully and in detail the reasons for the failure to lodge the objection within the 60-day period.