If the ATO does not make a decision within 60 days, the taxpayer can ask for a decision within the next 60 days.
If the ATO still fails to make a decision, the objection is deemed to be dismissed, opening the path for an appeal.
The taxpayer then has 60 days to request in writing that the commissioner either:
-
treat the objection as an appeal and forward it to the Federal Court
-
refer the decision to the Administrative Appeals Tribunal.
|
|
Time limits : Last Revised: Fri Aug 27th 2004 |
|
|