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 evidence.
(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.
(3) However, subsection (2) does not apply if the commissioner asks the court to continue the hearing without the commissioner reconsidering the objection.
(4) For reconsidering the objection, the commissioner has all the powers conferred under this Act.



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