Taxation Administration Act 2001

An objection must—

be in writing; and

state in detail the grounds on which the objection is made; and

be accompanied by copies of all material relevant to decide the objection; and

be lodged within 60 days after the following notice is given to the taxpayer—

for an objection under section 63—the assessment notice for the assessment to which the objection relates;

for an objection under section 63A—the notice for the royalty valuation decision to which the objection relates.

The commissioner may extend the time for lodging an objection if the commissioner is satisfied it would be unreasonable in particular circumstances for the objection to be lodged within the 60 days.

The commissioner’s decision to refuse to extend the time for lodging an objection is a non-reviewable decision.