84Determination of objection

84 Determination of objection

(1)  The Commissioner is to consider an objection and may –

(a) allow the objection in whole or in part; or

(b) disallow the objection.

(2)  [Section 84 Subsection (2) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002] [Section 84 Subsection (2) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002] 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.

(3)  The Commissioner may only delegate the function to consider and the power to determine an objection to a person who –

(a) is not the person who made the assessment or decision to which the objection relates; and

(b) is not the subordinate of the person referred to in paragraph (a) .