(1) If the period within which an objection to a decision may be made under section 81 has ended, the person entitled to object to the decision may give the Commissioner—
(a) a written objection to the decision setting out the grounds of objection; and
(b) a written application to have the objection treated as being duly made under section 81, stating fully and in detail the circumstances concerning, and the reasons for, the person's failure to make the objection within the period of 60 days after notice of the decision was given.
(2) On application under subsection (1), the Commissioner, or a delegate of the Commissioner other than the person who made the decision objected to, may—
(a) treat the objection as having been duly made; or
(b) refuse to consider the objection.
(3) The Commissioner shall give written notice of a
decision under
subsection (2) to the applicant.
(4) Notice of a decision under paragraph (2) (b) shall be in accordance with the requirements of the Code of Practice in force under subsection 25B (1) of the Administrative Appeals Tribunal Act 1989 .