Div 30 inserted by No 121 of 1997.
Subdiv 30-BA inserted by No 179 of 1999.
S 30-135 repealed by No 95 of 2004, s 3 and Sch 10 item 32, effective 1 July 2005. For transitional provision, see note in s 30-130. S 30-135 formerly read:
Dealing with an application for endorsement
30-135(1) The Commissioner may request an applicant to give the Commissioner specified information, or a specified document, the Commissioner needs to decide whether the applicant is entitled to endorsement unless the information or document is given.
30-135(2) After the time worked out under subsection (3), the applicant may give the Commissioner written notice that the applicant wishes to treat the application as having been refused, if the Commissioner has not given the applicant before that time written notice that the Commissioner endorses or refuses to endorse the applicant.
Note: Section 30-140 requires the Commissioner to give the applicant written notice if the Commissioner endorses or refuses to endorse the applicant.
30-135(3) The time is the end of the 60th day after the application was made. However, if before that time the Commissioner requests the applicant under subsection (1) to give information or a document, the time is the later of the following (or either of them if they are the same):
(a) the end of the 28th day after the last day on which the applicant gives the Commissioner information or a document he or she has requested;
(b) the end of the 60th day after the application was made.
30-135(4) If the applicant gives notice under subsection (2), section 30-150 operates as if the Commissioner had refused the application on the day on which the notice is given.
Note: Section 30-150 lets the applicant object against refusal of an application in the manner set out in Part IVC of the Taxation Administration Act 1953. That Part provides for review of the refusal objected against.
30-135(5) The notice given by the applicant:
(a) may be *lodged electronically; and
(b) must be signed for the applicant, or include the applicant's *electronic signature if the application is *lodged electronically.
S 30-135 inserted by No 179 of 1999.