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] 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] An application for review or an appeal –

(a) [Section 89 Subsection (2) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002] 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) ; or

(b) [Section 89 Subsection (2) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002] is not to be made before 90 days after the objection was lodged for a review or appeal under subsection (1)(b) .

(3)  [Section 89 Subsection (3) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002] 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] 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] if that amount has not been paid, the Commissioner allows the taxpayer to apply for a review or make the appeal.