(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.