Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017
15Right of review or appeal
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15 Right of review or appeal
(1) A claimant (or former claimant) may apply to the Magistrates Court (Administrative Appeals Division) for a review of, or may appeal to the Supreme Court against –
(a) the determination of the claimant's objection under this Part; or
(b) the failure to determine the claimant's objection under this Part.
(2) An application for review or an appeal –
(a) is to be made within 60 days after the date of service on the claimant (or former claimant) of the notice under section 14(2) of the determination of the objection to which the review or appeal relates; and
(b) is not to be made before 90 days after the objection to which the review or appeal relates is lodged, if the review or appeal relates to the failure to determine the objection under this Part.
(3) A claimant (or former claimant) must give written notice to the Commissioner of the claimant's intention to apply for a review, or an appeal, under subsection (1)(b) at least 14 days before applying for the review or appeal.