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.