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Appeals

A client who is dissatisfied with an objection decision can appeal, or may appeal 90 days after an objection was lodged and no notice of decision has been received.

A notice to the Chief Commissioner indicating that an appeal will be made must be served at least 14 days before an appeal is made.

Neither party is restricted to the grounds in the objection and may produce new information. In certain circumstances, the Chief commissioner may state a case to the supreme Court on a question of law and if this happens, the Chief Commissioner will consider meeting the costs of taxpayers who are involved in the appeal.

Last updated: 09-May-2008
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