Objections lodged out of time
100 Objections lodged out of time
The Commissioner may permit a person to lodge an objection after the 60-day period.
S. 100(1A) inserted by No. 23/2022 s. 34.
An objection lodged out of time under this section must be lodged within 5 years after the date of service of the notice of assessment or decision 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 Commissioner may grant permission unconditionally or subject to conditions or may refuse permission.
A decision by the Commissioner under this section to refuse permission or to impose conditions on permission is a non-reviewable decision.
S. 100(5) inserted by No. 84/2006 s. 17(3), amended by No. 52/2021 s. 91.
This section does not apply to an objection referred to in section 96(1)(ca) or (cb).
S. 100A (Heading) inserted by No. 76/2012 s. 22(1).
S. 100A inserted by No. 79/2000 s. 285(Sch. 1 item 6.6) (as amended by No. 46/2001 s. 27).
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