substitute
33 Objections
The following decisions are prescribed for the Taxation Administration Act
, section 100 (Objection):
(a) a decision under section 12 (Discount—decision on application);
(b) a decision to give a notice under section 16AA (2) (Post- 1 October 2013 lease—loss of eligibility to pay land rent).
Note Objections relating to the commissioner's determination of the unimproved value of a parcel of land are dealt with under the Rates Act 2004
, s 71.