Taxation Administration Act 2001

Subsection (2) applies if—

the Supreme Court is satisfied evidence material to the objection was not before the commissioner when the objection was decided; and

subject to section 70(5), the court admits the evidence.

The court must—

adjourn the hearing of the appeal; and

direct the commissioner to reconsider the objection having regard to the evidence and any other evidence obtained by the commissioner.

However, subsection (2) does not apply if the commissioner asks the court to continue the hearing without the commissioner reconsidering the objection.

For reconsidering the objection, the commissioner has all the powers conferred under this Act.