Document ID: chunk:federal_register_of_legislation:C2025C00139:section:14:p59
Version: federal_register_of_legislation:C2025C00139
Segment Type: section
Provision Reference: s 14 (pt 59/66)
Character Range: 181819–184543

or of the regulations provides that an entity that is dissatisfied with a decision may object against it in the manner set out in this Part.
 (2) Such a decision is called an administrative decision.

155‑10  Decisions covered by single notice to be treated as single decision
  If:
 (a) a provision of this Act or of the regulations provides that an entity that is dissatisfied with a decision may object against it in the manner set out in this Part; and
 (b) a notice incorporates notice of 2 or more such administrative decisions;
then, for the purposes of the provision and of this Part, the administrative decisions are taken to be one decision.

Division 160—Objections

160‑5  How objections are to be made
  The entity making the objection must:
 (a) make it in the approved form; and
 (b) lodge it with the Commissioner within the review period (see section 160‑10); and
 (c) state in it, fully and in detail, the grounds on which the entity relies.

160‑10  When objection is to be made
 (1) The entity must lodge the objection within the period of 60 days (the review period) after notice of the administrative decision has been served on the entity.

Late lodgement
 (2) If the review period has passed, the entity 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 the review period.
 (3) The request must state fully and in detail the circumstances concerning, and the reasons for, the entity's failure to lodge the objection with the Commissioner within the review period.
 (4) After considering the request, the Commissioner must decide whether to agree to it or refuse it.
 (5) The Commissioner must give the entity written notice of the Commissioner's decision under subsection (4).
 (6) If the Commissioner decides to agree to the request, then the objection is treated as having been lodged within the review period.
 (7) If the Commissioner decides to refuse the request, the entity may apply to the ART for review of the extension of time refusal decision.

160‑15  Commissioner to decide objections
 (1) The Commissioner must decide whether to:
 (a) allow the objection, wholly or in part; or
 (b) disallow it;
if the entity has complied with section 160‑5.
 (2) Such a decision is called an objection decision.
 (3) The Commissioner must cause to be served on the entity written notice of the Commissioner's objection decision.

160‑20  Entity may require Commissioner to make an objection decision
 (1) The entity may give the Commissioner a written notice requiring the Commissioner to make an objection decision, if:
 (a) the objection has been lodged with the Commissioner