Document ID: chunk:federal_register_of_legislation:C2025C00180:section:14zyb
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 14ZYB
Character Range: 257814–258681

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