Document ID: chunk:federal_register_of_legislation:C2025C00180:section:14zw:p5
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 14ZW (pt 5/5)
Character Range: 253072–254817

to which the taxation objection relates has been served on the person.
 (1BB) If:
 (a) the taxation objection is against an assessment by the Commissioner of the amount of an administrative penalty under Division 284; and
 (b) that penalty relates to an assessment of the person; and
 (c) the person has longer than 60 days to lodge a taxation objection against the assessment referred to in paragraph (b);
the person must lodge the taxation objection within that longer period.
 (1C) For the purposes of paragraph (1B)(c), if an assessment or determination has been amended more than once, the notice is the notice of the first assessment or determination in relation to the year of income, franking year or year of tax, as the case requires.
 (2) If the period within which an objection by a person is required to be lodged has passed, the person may nevertheless lodge the objection with the Commissioner together with a written request asking the Commissioner to deal with the objection as if it had been lodged within that period.
 (3) The request must state fully and in detail the circumstances concerning, and the reasons for, the person's failure to lodge the objection with the Commissioner within the required period.
 (4) The 60 day period mentioned in subparagraph (1)(aad)(i) (including the period as extended by a previous application of this subsection) is extended by the number of days during that period in relation to which the following paragraphs apply:
 (a) on or before the day, but during the period, the Commissioner requests information from the entity for the purposes of verifying the notified information mentioned in section 8AAZLGA;
 (b) the Commissioner does not receive the requested information before the day.