126Admissibility of new evidence

126 Admissibility of new evidence (1) In hearing the appeal, the Supreme Court may admit any evidence that was not before the decision maker when making the decision subject to appeal (new evidence) if satisfied the new evidence is material to the decision. (2) However, if the Court admits new evidence: (a) the Court must, unless the decision maker asks the Court to proceed with the appeal, adjourn the proceedings to allow the decision maker to reconsider the decision subject to the appeal; and (b) if the decision maker's decision on the reconsideration (the new decision) is acceptable to the appellant, the Court will resolve the appeal in accordance with the new decision; but (c) if the new decision is not acceptable to the appellant: (i) the Court will continue with the hearing of the appeal; and

Taxation Administration Act 2007 62 (ii) the appeal will become, from that point, an appeal against the new decision. (3) If, on reconsideration, the decision maker amends or varies the decision in the appellant's favour, the Court may order the appellant to pay all or a specified part of the respondent's costs in the appeal if satisfied that it is fair to do so having regard to the nature of the amendment or variation.