91Determination of objection

#### 91 Determination of objection 91 Determination of objection > > (1) The Chief Commissioner must consider an objection and either allow the objection in whole or in part or disallow the objection. > > > > Note. > > > > The Chief Commissioner should endeavour to determine the objection within 90 days after it is received. Failure to make a determination within the 90-day period is a ground for review under Division 2. > > > (2) The Chief Commissioner may determine an objection that is the subject of an application for review under Division 2 at any time before the hearing of the application for review commences. > > > (3) If the Chief Commissioner delegates the functions conferred by this section, the delegate who considers the objection must be a different person from, and not subordinate to, the person who made the assessment or decision against which the objection is lodged. > > **s 91:** Am 2000 No 72, Sch 2 \[11\] \[12\].