Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017
14Determination of objection
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14 Determination of objection
(1) After considering the grounds of an objection, and any evidence the Commissioner considers relevant to the objection, the Commissioner may determine the objection by confirming, varying or reversing the decision to which the objection relates.
(2) After making a determination under subsection (1) , the Commissioner must notify the claimant (or former claimant) who made the objection, in writing, of –
(a) the determination made under that subsection in respect of the objection; and
(b) the reasons for the determination.
(3) If the Commissioner delegates his or her functions or powers under this Part, the Commissioner is to ensure that a determination of an objection under subsection (1) is not made by –
(a) the person who made the decision to which the objection relates; or
(b) if the person who made the decision to which the objection relates was a delegate of the Commissioner, a subordinate of that person.
(4) The Commissioner is to delegate his or her functions and powers under this Part in respect of the determination of an objection under subsection (1) if the Commissioner made the decision to which the objection relates.