New South Wales Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 89

89 Time for lodging objection

(1) An objection must be lodged with the Chief Commissioner not later than 60 days after the date of service of the notice of the assessment or the date on which the decision referred to in section 86 (1) (b) is served on the taxpayer, except as provided by section 90.

(2) An objection is taken to have been lodged with the Chief Commissioner when it is served on the Chief Commissioner.