TAXATION ADMINISTRATION ACT 1996 - SECT 92
Suspension of determination
TAXATION ADMINISTRATION ACT 1996 - SECT 92
Suspension of determination
92 Suspension of determination
(1) The Chief Commissioner 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 Chief Commissioner has requested under a taxation law.
(2)
The Chief Commissioner must give the objector written notice of a suspension
under subsection (1).
(3) The Chief Commissioner, at the request of 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 the subject of the objection.