Taxation Administration Act 1996

The Chief Commissioner may permit a person to lodge an objection after the 60-day period referred to in section 89, but no later than 5 years after—

the date of service of the notice of the initial assessment, or

the date on which the decision referred to in section 86(1)(b) is served on the taxpayer.

The person seeking to so lodge the objection must state fully and in detail, and in writing, the circumstances concerning and the reasons for the failure to lodge the objection within the 60-day period.

The Chief Commissioner may grant permission unconditionally or subject to conditions or may refuse permission.

The Chief Commissioner must give notice to the person of the Chief Commissioner’s decision and include in the notice the reasons for refusing to grant permission or for imposing conditions of the permission.

The notice is to be in a form approved by the Chief Commissioner.