Document ID: chunk:federal_register_of_legislation:C2006C00470:clause:2_14zyb
Version: federal_register_of_legislation:C2006C00470
Segment Type: clause
Provision Reference: sch 2 cl 14ZYB
Character Range: 82331–82998

14ZYB  Requiring Commissioner to make a private ruling

 (1) This section applies if the taxation objection is an objection under subsection 359‑50(3) in Schedule 1 against the Commissioner's failure to make a private ruling 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.

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