Pay-Roll Tax Assessment Act 1941 [ REPEALED]

Part VI - Objections and appeals  

SECTION 40C [Repealed by 101 of 2006]   Consideration of applications for extension of time for lodging requests for reference  

Where the Commissioner receives an application under subsection 40A(2), the Commissioner shall, as soon as practicable, send the application to the Tribunal.

The sending of an application to the Tribunal under subsection (1) shall, for the purposes of the Administrative Appeals Tribunal Act 1975 , be deemed to constitute the making by the employer concerned of an application to the Tribunal to extend the time within which the request may be lodged with the Commissioner.

The Tribunal may grant or refuse the application.

Where an application under subsection 40A(1) has been granted, the employer shall, for the purposes of this Part, be treated as having duly lodged the request to which the application relates.

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