Taxation Administration Act 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS  

Division 3 - Taxation objections  

SECTION 14ZYB   REQUIRING COMMISSIONER TO MAKE A PRIVATE RULING  

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.

14ZYB(2)    
The Commissioner is taken, at the end of that 60 day period, to have disallowed the objection.