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This ruling has ceased

 


archive-TAA-004v2

This ruling explains the process by which a taxpayer may apply to lodge an out-of-time objection, and outlines the factors which the Commissioner will generally consider to be relevant in determining such an application.

Issue date: September 2012
Ceased date: 7 September 2017

Replaces: TAA-004
Replaced by: TAA-004v3