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Taxation Administration Act 2001
sec.67Deciding objection
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sec.67 Deciding objection
The commissioner must allow the objection completely or partly or disallow it. If the objection relates to an assessment or royalty valuation decision made by a delegate of the commissioner, the delegate must not decide the objection. s 67 amd 2004 No. 53 s 2 sch ; 2020 No. 30 s 131 (sec.67-ssec.1) The commissioner must allow the objection completely or partly or disallow it. (sec.67-ssec.2) If the objection relates to an assessment or royalty valuation decision made by a delegate of the commissioner, the delegate must not decide the objection.