89Right of review or appeal

### 89 Right of review or appeal > > (1)  [*\[Section 89 Subsection (1) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002\]*](/view/html/inforce/2002-07-01/act-2001-073#JS1@Ja43@GC8@Hpa@EN) A taxpayer may apply to the Magistrates Court (Administrative Appeals Division) for a review of, or appeal to the Supreme Court against – > > > > > > (a) the Commissioner's determination of the taxpayer's objection; or > > > > > > > (b) the Commissioner's failure to determine the taxpayer's objection. > > > (2)  [*\[Section 89 Subsection (2) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002\]*](/view/html/inforce/2002-07-01/act-2001-073#JS1@Ja43@GC8@Hpb@EN) An application for review or an appeal – > > > > > > (a) [*\[Section 89 Subsection (2) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002\]*](/view/html/inforce/2002-07-01/act-2001-073#JS1@Ja43@GC8@Hpc@EN) is to be made within 60 days after the date of service on the taxpayer of the notice of the Commissioner's determination of the objection for a review or appeal under [subsection (1)(a)](#GS89@Gs1@Hpa@EN) ; or > > > > > > > (b) [*\[Section 89 Subsection (2) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002\]*](/view/html/inforce/2002-07-01/act-2001-073#JS1@Ja43@GC8@Hpd@EN) is not to be made before 90 days after the objection was lodged for a review or appeal under [subsection (1)(b)](#GS89@Gs1@Hpb@EN) . > > > (3)  [*\[Section 89 Subsection (3) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002\]*](/view/html/inforce/2002-07-01/act-2001-073#JS1@Ja43@GC8@Hpe@EN) A taxpayer is not to apply for a review or make an appeal unless – > > > > > > (a) [*\[Section 89 Subsection (3) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002\]*](/view/html/inforce/2002-07-01/act-2001-073#JS1@Ja43@GC8@Hpf@EN) the whole of the amount of the tax to which the review or appeal relates has been paid; or > > > > > > > (b) [*\[Section 89 Subsection (3) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002\]*](/view/html/inforce/2002-07-01/act-2001-073#JS1@Ja43@GC8@Hpg@EN) if that amount has not been paid, the Commissioner allows the taxpayer to apply for a review or make the appeal. > > > (4)  [*\[Section 89 Subsection (4) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002\]*](/view/html/inforce/2002-07-01/act-2001-073#JS1@Ja43@GC8@Hpi@EN) [*\[Section 89 Subsection (4) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002\]*](/view/html/inforce/2002-07-01/act-2001-073#JS1@Ja43@GC8@Hph@EN) A taxpayer must give written notice to the Commissioner of the intention to apply for a review or make an appeal under [subsection (1)(b)](#GS89@Gs1@Hpb@EN) at least 14 days before the application for a review or appeal is made.