(1) Subject to subsection (1A), if the taxation objection has been lodged with the Commissioner within the required period, the Commissioner must decide whether to:
(a) allow it, wholly or in part; or
(b) disallow it.
(1A) 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, the Commissioner must:
(a) make a private ruling in the same terms as the draft ruling lodged with the objection; or
(b) make a different private ruling.
(1B) If the taxation objection is an objection under subsection 155-30(2) in Schedule 1 against the Commissioner's failure to make an assessment of an assessable amount, the Commissioner must decide to make an assessment of the assessable amount.
(2) A decision of the Commissioner mentioned in subsection (1), (1A) or (1B) is an objection decision .
(3) The Commissioner must cause to be served on the person written notice of the Commissioner's objection decision.