85Suspension of determination

### 85 Suspension of determination > > (1)  The Commissioner, by written notice served on the objector, may suspend the determination of an objection for any period during which the objector, or another person having information relevant to the objection, fails to provide information relevant to the objection that the Commissioner has requested under a taxation law. > > > (2)  The suspension of a determination takes effect on service of the notice of suspension. > > > (3)  [*\[Section 85 Subsection (3) amended by No. 40 of 2012, s. 18, Applied:22 Nov 2012\]*](/view/html/inforce/2012-11-22/act-2012-040#GS18@Hpa@EN) The Commissioner, by written notice served on the objector, may suspend the determination of an objection pending the outcome of legal proceedings relating to a tax liability of the same kind as the tax liability that is the subject of the objection. > > > (4)  [*\[Section 85 Subsection (4) inserted by No. 40 of 2012, s. 18, Applied:22 Nov 2012\]*](/view/html/inforce/2012-11-22/act-2012-040#GS18@Hpb@EN) The power of the Commissioner under [subsection (3)](#GS85@Gs3@EN) may be exercised – > > > > > > (a) on the Commissioner's own motion; or > > > > > > > (b) at the request of the objector. > > > (5)  [*\[Section 85 Subsection (5) inserted by No. 40 of 2012, s. 18, Applied:22 Nov 2012\]*](/view/html/inforce/2012-11-22/act-2012-040#GS18@Hpb@EN) The power of the Commissioner to suspend the determination of an objection under [subsection (1)](#GS85@Gs1@EN) or [(3)](#GS85@Gs3@EN) includes a power, exercisable in a like manner, for the Commissioner to revoke the suspension at any time if he or she considers there are reasonable grounds to do so.