Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part VI - Objections and appeals  

SECTION 40A (Repealed by 101 of 2006)   Applications for extension of time  

(1)    
Where the period for the lodgment by an employer of an objection has ended, the employer may, notwithstanding that that period has ended, send the objection to the Commissioner together with an application in writing requesting the Commissioner to treat the objection as having been duly lodged.

(2)    
Where the period for the lodgment by an employer of a request under section 40 has ended, the employer may, notwithstanding that the period has ended, send the request to the Commissioner together with an application in writing asking that the request be treated as having been duly lodged.

(3)    
An application under subsection (1) or (2) shall state fully and in detail the circumstances concerning, and the reasons for, the failure by the person to lodge the objection or request as required by this Act.