26JTime for making application for review

#### 26J Time for making application for review 26J Time for making application for review > > (1) An application for review following a determination by the Chief Commissioner of an objection must be made not later than 60 days after the notice of the Chief Commissioner’s determination of the objection is issued. > > > (2) The court or tribunal to which the application is to be made may allow a person to apply for a review after the 60-day period. > > > (3) An application for review following a failure of the Chief Commissioner to determine an objection within the relevant 90-day period may be made at any time after the end of the period. > > **s 26J:** Ins 2023 No 18, Sch 10\[9\].