Taxation Administration Act 1953

This section applies if the taxation objection (other than one under subsection 155‑30(2) or 359‑50(3) in Schedule 1) has been lodged with the Commissioner within the required period and the Commissioner has not made an objection decision by whichever is the later of the following times:

the end of the period (in this section called the original 60‑day period) of 60 days after whichever is the later of the following days:

the day on which the taxation objection is lodged with the Commissioner;

if the Commissioner decides under section 14ZX to agree to a request in relation to the taxation objection—the day on which the decision is made;

if the Commissioner, by written notice served on the person within the original 60‑day period, requires the person to give information relating to the taxation objection—the end of the period of 60 days after the Commissioner receives that information.

The person may give the Commissioner a written notice requiring the Commissioner to make an objection decision.

If the Commissioner has not made an objection decision by the end of the period of 60 days after being given the notice, then, at the end of that period, the Commissioner is taken to have made a decision under subsection 14ZY(1) to disallow the taxation objection.