TASIn ForceAct
Taxation Administration Act 1997
84Determination of objection
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### 84 Determination of objection
> > (1) The Commissioner is to consider an objection and may –
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> > > > (a) allow the objection in whole or in part; or
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> > > > (b) disallow the objection.
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> > (2) [*\[Section 84 Subsection (2) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002\]*](/view/html/inforce/2002-07-01/act-2001-073#JS1@Ja43@GC5@Hpb@EN) [*\[Section 84 Subsection (2) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002\]*](/view/html/inforce/2002-07-01/act-2001-073#JS1@Ja43@GC5@Hpa@EN) The Commissioner may determine an objection that is subject to a right of review or appeal at any time before the hearing of the review or appeal proceedings commences.
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> > (3) The Commissioner may only delegate the function to consider and the power to determine an objection to a person who –
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> > > > (a) is not the person who made the assessment or decision to which the objection relates; and
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> > > > (b) is not the subordinate of the person referred to in [paragraph (a)](#GS84@Gs3@Hpa@EN) .