33Amending Act applies to certain existing tax objection determinations

33 Amending Act applies to certain existing tax objection determinations

33 Amending Act applies to certain existing tax objection determinations

(1) This clause applies to any existing tax objection determination in respect of which:

(a) an appeal to the Supreme Court could have been lodged under the repealed appeal provisions immediately before the repeal of those provisions by the amending Act, and

(b) no such appeal was lodged with the Supreme Court immediately before that repeal.

(2) No appeal lies to the Supreme Court under the repealed appeal provisions in respect of an existing tax objection determination to which this clause applies.

(3) However, the new review provisions apply to any such determination as if those provisions had been in force at the time the determination was made under the Taxation Administration Act 1996.