Taxation Administration Act 1953

This section applies if the taxation objection is an objection under subsection 155‑30(2) or 359‑50(3) in Schedule 1 and the Commissioner has not made an objection decision by the end of 60 days after the later of these days:

the day on which the taxation objection was 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 was made.

Subsection 155‑30(2) provides for objections against the Commissioner’s failure to make an assessment of an assessable amount.

Subsection 359‑50(3) provides for objections against the Commissioner’s failure to make a private ruling.

The Commissioner is taken, at the end of that 60 day period, to have disallowed the objection.