Taxation Administration Act 1996

For the purposes of determining an objection, the Minister may—

refer any matter to the Crown Solicitor or any other person for advice or report; and

by written notice, require the objector to provide (either orally or in writing) to the Minister, or any person nominated by the Minister, such information relevant to the objection as the Minister may require;

generally proceed to determine the objection in such manner as the

The Minister may require that information be provided under this section on oath, or in the form of, or verified by, a statutory declaration.

The Minister may suspend the determination of the objection until the information is provided as required.

The Minister may, after consideration of the objection, do one or more of the following:

confirm or revoke the assessment or decision to which the objection relates;

make an assessment or decision in place of the assessment or decision to which the objection relates.