s. 103 pending the outcome of legal proceedings relating to a tax liability of the same kind as the tax liability the subject of the objection. 103 Notice of determination (1) The Commissioner must give notice to the objector of the determination of the objection. (2) The Commissioner must, in the notice, give the reasons for disallowing an objection or for allowing an objection in part only. 104 Recovery of tax pending objection, review or appeal S. 104 amended by No. 84/2006 (1) The fact that an objection, review or appeal is s. 18(1) (ILA pending does not in the meantime affect the s. 39B(1)). assessment or decision to which the objection, review or appeal relates and tax may be recovered as if no objection, review or appeal were pending. (2) A reference in this section to an objection, review S. 104(2) inserted by or appeal includes a reference to an objection, No. 84/2006 review or appeal under Part III of the Valuation s. 18(1). of Land Act 1960. 105 Payment of interest following unsuccessful objection S. 105 amended by No. 84/2006 (1) Division 1 of Part 5 applies to an amount of tax s. 18(2) (ILA required to be paid following the determination of s. 39B(1)). an objection. (2) A reference in this section to an objection includes S. 105(2) inserted by a reference to an objection under Part III of the No. 84/2006 Valuation of Land Act 1960. s. 18(2). Division 2—Reviews and appeals 106 Right of review or appeal (1) If—
pending the outcome of legal proceedings relating to a tax liability of the same kind as the tax liability the subject of the objection. 103 Notice of determination (1) The Commissioner must give notice to the objector of the determination of the objection. (2) The Commissioner must, in the notice, give the reasons for disallowing an objection or for allowing an objection in part only. S. 104 amended by No. 84/2006 s. 18(1) (ILA s. 39B(1)). 104 Recovery of tax pending objection, review or appeal s. 103 (1) The fact that an objection, review or appeal is pending does not in the meantime affect the assessment or decision to which the objection, review or appeal relates and tax may be recovered as if no objection, review or appeal were pending. S. 104(2) inserted by No. 84/2006 s. 18(1). (2) A reference in this section to an objection, review or appeal includes a reference to an objection, review or appeal under Part III of the Valuation of Land Act 1960. S. 105 amended by No. 84/2006 s. 18(2) (ILA s. 39B(1)). 105 Payment of interest following unsuccessful objection (1) Division 1 of Part 5 applies to an amount of tax required to be paid following the determination of an objection. S. 105(2) inserted by No. 84/2006 s. 18(2). (2) A reference in this section to an objection includes a reference to an objection under Part III of the Valuation of Land Act 1960. Division 2—Reviews and appeals 106 Right of review or appeal (1) If—