Pay-Roll Tax Assessment Act 1941 [ REPEALED]

Part VI - Objections and appeals  

SECTION 40B [Repealed by 101 of 2006]   Consideration of applications for extension of time for lodging objections  

The Commissioner shall consider each application made under subsection 40A(1) and may grant or refuse the application.

The Commissioner shall give to the employer who made the application notice in writing of the decision on the application.

An employer who is dissatisfied with a decision under subsection (1) in respect of an application made by the employer may apply to the Tribunal for review of the decision.

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


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