(1)  An owner of land who is dissatisfied with a valuation of that land made under section 11 , 20 , 21 or 44 may, within 60 days after receipt of a notice under section 27 , post to or lodge with the Valuer-General an objection, in the prescribed form, against the valuation stating fully and in detail the grounds on which he or she relies and stating any changes to the values specified in that valuation which he or she considers should be made.

(2)  A rating authority may, within 60 days after it is notified of a valuation made under this Act, by notice in the prescribed form posted to or lodged with the Valuer-General, object to the valuation and, where a rating authority makes any such objection, it must cause a copy of the objection to be served on every person who is liable for payment of any rates or charges payable to the rating authority in respect of that land.

(3)  An objection may be made, on behalf of any department or instrumentality of the State or of the Commonwealth, to any valuation of land made under this Act and any such objection is to be made in the prescribed form, within 60 days after notification of the valuation, by an officer authorised in that behalf by the Minister or, as the case may be, the Minister of State of the Commonwealth having the administration of the department or instrumentality concerned.

(4)  Copies of the forms prescribed for the purposes of this section are, on the request of any person entitled to make any objection under this section, to be made available to that person by the Valuer-General, free of charge.

(5)  The court may extend the time within which an objection under this section may be made, either before or after the expiration, on such terms, if any, as the court may think fit to impose.

(6)  In cases in which the court may extend time under subsection (5) , the Valuer-General may extend time unconditionally.