Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 70B
Admissibility of new evidence
70B Admissibility of new evidence
(1) Subsection (2) applies if—
(a) the Supreme Court is satisfied evidence
material to the objection was not before the commissioner when the objection
was decided; and
(b) subject to section 70 (5) , the court admits the
(2) The court must—
(a) adjourn the hearing of the appeal; and
(b) direct the commissioner to reconsider the objection having regard to the
evidence and any other evidence obtained by the commissioner.
subsection (2) does not apply if the commissioner asks the court to continue
the hearing without the commissioner reconsidering the objection.
reconsidering the objection, the commissioner has all the powers conferred
under this Act.
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