Re-assessment of first home loan assistance fron govenement

I purchased a property in 2015 and received first home home loan assistance from government. Due to my daughter needed to transfer to another school, we had to move and rent another porperty in her school zone. We rented out our first purchased property. In 2017, we moved back to our first purchased property and has lived up to now. I received the letter from State Revenue Office in 2020 and asked me to pay back "First home purchase assistnce" because I didn't live in my first purchased property for 6 months of the first 12 months. My arguement was that I didn't live there because we had to move to school zone property, and we had to rent another property. I didn't apply for antoher "first home loan assistnce" from government and I am still living in my first purchased property. After two years communications between me and state revenue office, I received the letter from State Revence Office, please see the details as following. ------------------------------------------------------------------------------------ Correspondence in respect of Notice of Re-assessment 23460807 (the Re-assessment) I acknowledge receipt of your objection form dated 25 January 2022 (the Objection Form) and supporting documents by which you sought to object to the Re-assessment. The Commissioner of State Revenue (the Commissioner) is not able to treat the Objection Form as a valid objection to the Re-assessment, which was issued on 16 September 2020, because the Objection Form was not received by the Commissioner within the 60-day period prescribed under section 99(1) of the Taxation Administration Act 1997 (Vic) (the TAA). Under section 100 of the TAA, you may apply to the Commissioner, in writing, for permission to lodge an objection after the 60-day period, stating fully and in detail the circumstances concerning and the reasons for the failure to lodge an objection within the 60-day period. Revenue Ruling TAA.004 (version 4) (the Ruling) provides guidance as to how the Commissioner will exercise his discretion in considering applications to extend the time for lodging objections out of time. Please see attached copy of the Ruling for your attention. In order to resolve your application under section 100 of the TAA, you are also requested to please state fully and in detail the circumstances concerning and the reasons for the failure to lodge an objection within the 60-day period and provide documentary evidence (e.g. emails) to substantiate your submission. -------------------------------------------------------- Could you please help me to write a letter to state revenue office? Thank you.