(1)  The Commissioner may permit a person to lodge an objection after the 60-day period.

(2)  The person seeking to lodge an objection out of time may apply in writing stating fully –

(a) the circumstances concerning failure to lodge the objection within the 60-day period; and

(b) the reasons for that failure.

(3)  The Commissioner may –

(a) grant permission unconditionally or subject to conditions; or

(b) refuse permission.

(4)  A decision by the Commissioner to refuse permission or to impose conditions on permission is a non-reviewable decision.