Clause 50

by deleting subsection (3) and substituting the following subsection:“(3) Such application must state precisely the grounds of the person’s objections to the assessment and must be made within —

if the person is a company and the notice of assessment is served on the person on or after 1 January 2014, 2 months; or

in any other case, 30 days,from the date of the service of the notice of assessment.”; and

by inserting, immediately after subsection (8), the following subsections:“(9) The Minister may, by rules made under section 7, substitute a longer period for a period in subsection (3) or (8) for all persons or cases, any class of persons or cases, or any person or case, and subsection (3) or (8) (as the case may be) applies accordingly to all persons or cases, the class of persons or cases, or the person or case.(10) The rules mentioned in subsection (9) may —

provide that the substitute period applies only if such conditions as may be specified in the rules are satisfied; and

prescribe different substitute periods for different persons or cases and classes of persons or cases.”.