104Determination of objection

104 Determination of objection (1) The commissioner must consider an objection and either allow the objection in whole or in part or disallow the objection. (2) The commissioner must take such steps as are necessary (for example, by delegating the functions given by this section) to ensure that the individual who considers the objection is not the individual who made the assessment or decision against which the objection was lodged. Note The commissioner’s decision in relation to an objection is a reviewable decision (see s 107A), and the commissioner must give a reviewable decision notice to the taxpayer (see s 108).