174Time and manner for making appeals

#### 174 Time and manner for making appeals (1) The appeal must be made: (a) if either of the following applies—no later than 28 days after the Tribunal gives the party or person its statement of reasons for the decision: (i) the Tribunal is required to give a statement of reasons for the decision; (ii) the party or person has a right to request a statement of reasons for the decision and exercises the right; or (b) if the party or person has a right to request a statement of reasons for the decision and does not exercise the right—no later than 28 days after the last day on which the party or person could have requested a statement of reasons for the decision; or (c) in any other case—no later than 28 days after the party or person is given the decision. (2) However, the Federal Court may extend the period within which the appeal must be made. (2A) For the purposes of counting the 28 days mentioned in paragraphs (1)(a), (b) and (c), do not take into account any day in the period starting on 24 December in a year and ending on 14 January in the next year. (3) If a person applies to refer the decision to the guidance and appeals panel, for the purposes of counting the 28 days mentioned in paragraph (1)(a), (b) or (c), do not take into account any day in the period between the day the application is made and the day the President refers the decision or refuses the application. (4) The appeal must be made in the manner prescribed by the Rules of Court made under the Federal Court of Australia Act 1976.