337Non-standard chargeable variations—reconsideration

337 Non-standard chargeable variations—reconsideration (1) Within 20 working days after receiving a reconsideration application, the commissioner for revenue must— (a) reconsider the original decision; and (i) make a decision in substitution for the original decision that the commissioner could have made; or (ii) confirm the original decision. (2) The 20-working day period mentioned in subsection (1) may be extended for a stated period by agreement between the commissioner for revenue and the applicant for the reconsideration. (3) In reconsidering the original decision, the commissioner for revenue— (a) must consider the independent valuation required under section 336 (2) (b) and any other information given in the reconsideration application; and (b) may consider any other relevant information. (4) The commissioner for revenue must ensure that, if the original decision is made by the commissioner or a person on the commissioner’s behalf (the original decision-maker), someone other than the original decision-maker reconsiders the decision. (5) If the commissioner for revenue does not make a substitute decision, or confirm the original decision, by the end of the 20-working day period mentioned in subsection (1), or the period as extended by agreement under subsection (2), the commissioner is taken to have confirmed the original decision. (6) The commissioner for revenue must give written notice of the decision on the reconsideration to— (a) the lessee; and

(b) if the application is made by the applicant for the development application who is not the lessee—the applicant.