New South Wales Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 91

91 Determination of objection

(1) The Chief Commissioner must consider an objection and either allow the objection in whole or in part or disallow the objection.

Note : The Chief Commissioner should endeavour to determine the objection within 90 days after it is received. Failure to make a determination within the 90-day period is a ground for review under Division 2.

(2) The Chief Commissioner may determine an objection that is the subject of an application for review under Division 2 at any time before the hearing of the application for review commences.

(3) If the Chief Commissioner delegates the functions conferred by this section, the delegate who considers the objection must be a different person from, and not subordinate to, the person who made the assessment or decision against which the objection is lodged.