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Is the applicant who lodged an objection after 19 May 2000 entitled to a review of arm's length salaries (ALS) that were determined before 19 May 1999?

No, they are not entitled to any review.

The taxpayer applied for the determination of an ALS and was issued an ALS determination from the ATO prior to 19 May 1999.

The taxpayer objected to the Commissioner's decision after 19 May 2000.

An ALS determination issued to the taxpayer prior to 19 May 1999.

As the ALS determination was received prior to 19 May 1999, pursuant to subregulation 53FA(3) of the Income Tax Regulations 1936 (ITR 1936) the taxpayer had until 19 May 2000 in which to lodge an objection against the ALS determination issued prior to 19 May 1999.

The Australian Taxation Office has no discretion to allow extra time to object after this date. As the taxpayer's objection was lodged after 19 May 2000, therefore it is invalid and there are no further review or appeal rights.