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](/view/html/inforce/current/act-1996-097), 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](/view/html/inforce/current/act-1996-097), 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](/view/html/inforce/current/act-1996-097), 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), > > > > > (c) an adoption by the Chief Commissioner under subsection (3) of the Minister’s determination. > > > > open cut mining means mining carried out at a mine in which coal is extracted by open cut methods. > > > > underground mining means mining, other than deep underground mining, carried out at a mine in which coal is extracted other than by open cut methods. > > **s 291B:** Ins 2025 No 37, Sch 3\[13\].