113Decision on objection

113 Decision on objection (1) If an objection is properly made within the time allowed by or under this Act, the decision maker must consider the objection and may: (a) allow it in whole or in part; or

Taxation Administration Act 2007 58 (b) disallow it. (2) If an objection to a royalty assessment alleges the incorrect exercise of a discretion by the Minister under the MRA, the Secretary must refer the objection to the Minister as soon as practicable. (3) Within 60 days after the referral, the Minister: (a) must consider the allegation; and (b) may confirm or vary the exercise of the discretion; and (c) must inform the Secretary accordingly. (4) In making a decision on the objection under subsection (1), the Secretary must give effect to the Minister's confirmation or variation.