291BChief Commissioner to refer objections

291B Chief Commissioner to refer objections

291B Chief Commissioner to refer objections

(1) The Chief Commissioner must refer an objection lodged under the Taxation Administration Act 1996, Part 10 about one or more of the following matters for determination by the Minister—

(a) the quantity of minerals disposed of or held by the holder of a mining lease,

(b) the quantity of coal disposed of by the holder of a mining lease,

(c) whether, and the extent to which, coal was recovered by—

(i) open cut mining, or

(ii) underground mining, or

(iii) deep underground mining.

(2) The Minister must determine a matter referred by the Chief Commissioner.

(3) The Chief Commissioner must adopt the Minister’s determination of a matter in the Chief Commissioner’s determination of the objection under the Taxation Administration Act 1996, Part 10.

(4) A non-reviewable matter is not reviewable by a court or tribunal, including in a review by a court or tribunal of a decision by the Chief Commissioner under the Taxation Administration Act 1996, Part 10.

(5) However, subsection (4) does not limit the inherent jurisdiction of a court.

(6) A certificate signed by the Minister that states that, on a specified date, the Minister made a determination under this section is—

(a) admissible in evidence in proceedings, and

(b) evidence of the fact or facts certified.

(7) In this section—

deep underground mining means mining carried out at a mine in which coal situated at a depth of 400m or more is extracted other than by open cut methods.

non-reviewable matter means the following—

(a) a matter referred to in subsection (1)(a)–(c),

(b) a determination by the Minister under subsection (2),