Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part VI - Objections and appeals  

SECTION 40E (Repealed by 101 of 2006)   Notice to refer  

(1)    
Subject to subsections (2) and (3), if, within 60 days after receiving a request under section 40 in relation to a decision on an objection, the Commissioner does not comply with the request, the employer who made the request may give notice in writing to the Commissioner requiring the Commissioner to do so and the Commissioner shall, within 60 days after receiving the notice, comply with the request.

(2)    
Where an application under section 40A in relation to a request has been granted, the employer who made the request is not entitled to give notice under subsection (1) in relation to the request before the expiration of 60 days after the day on which the application was granted.

(3)    
If, within 60 days after receiving a request under section 40 in relation to a decision on an objection or, in a case to which subsection (2) of this section applies, within 60 days after an application under section 40A in relation to a request has been granted, the Commissioner, by notice in writing served on the employer who made the request, requires the employer to give information relating to the objection, the Commissioner is not required to comply with the request until the expiration of 60 days after the receipt by the Commissioner of that information.