Taxation Administration Act 1953
PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS
Division 3 - Taxation objections SECTION 14ZX COMMISSIONER TO CONSIDER APPLICATIONS FOR EXTENSION OF TIME 14ZX(1) [Commissioner's decision]
After considering the request, the Commissioner must decide whether to agree to it or refuse it.14ZX(2) [Notice]
The Commissioner must give the person written notice of the Commissioner's decision.14ZX(3) [Request granted]
If the Commissioner decides to agree to the request, then, for the purposes of this Part, the objection is taken to have been lodged with the Commissioner within the required period.
14ZX(4) [Request refused]
If the Commissioner decides to refuse the request, the person may apply to the Tribunal for review of the decision.
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