Taxation Administration Act 2007
116Time for making application for review
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116 Time for making application for review (1) An application to NTCAT under section 115(1)(a) must be made by the objector within 60 days after the date on which the decision maker gives notice of the decision to the objector under section 114. (2) The objector may apply to NTCAT for an extension of time to apply for review of the decision. (3) An application for an extension of time under subsection (2) must state fully and in detail the objector's reasons for failing to apply for review within the 60-day period. (4) NTCAT may extend the time for making an application for review of the decision under subsection (1) if NTCAT is satisfied that the objector has a reasonable excuse for not making the application within the 60-day period.