Which of the Following Is Not True with Respect to Objections

Which of the following is not true with respect to objections?

A) Objections must be lodged within 60 days of the issue of the decision being objected against in the case of a challenge to an income tax assessment
B) Objections must be lodged within 4 years of the issue of the decision being objected against in the case of a challenge to an income tax assessment
C) A taxpayer lodging an objection does not need to include full and detailed information to enable a decision on the objection to be made.
D) The ATO has 2 years to make a decision on the objection.