Victorian Current Acts Victorian Current ActsS. 102(1) substituted by No. 76/2012 s. 23.
(1) The Commissioner may suspend the determination of an objection, by written notice given to the objector, if—
(a) under a taxation law the Commissioner has required or requested a person to provide the Commissioner with information relevant to the objection; or
(b) the Commissioner has referred the matter to the Valuer-General or another competent valuer under section 100A for valuation.
S. 102(2) substituted by No. 76/2012 s. 23.
(2) A suspension under this section—
(a) takes effect on service of the notice under subsection (1); and
(b) remains in effect until—
(i) in the case of subsection (1)(a), the objector, or another person, provides the information that the Commissioner has required or requested; or
(ii) in the case of subsection (1)(b), the Commissioner receives the valuation.
(3) The 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.