Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 14ZYB

  (1)   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:

  (a)   the day on which the taxation objection was lodged with the Commissioner;

  (b)   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.

Note 1:   Subsection   155 - 30(2) provides for objections against the Commissioner's failure to make an assessment of an assessable amount.

Note 2:   Subsection   359 - 50(3) provides for objections against the Commissioner's failure to make a private ruling.

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