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Taxation Administration Act 1997
90Grounds of review or appeal
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### 90 Grounds of review or appeal
> [*\[Section 90 Amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002\]*](/view/html/inforce/2002-07-01/act-2001-073#JS1@Ja43@GC9@EN) Unless the Magistrates Court (Administrative Appeals Division) or Supreme Court otherwise orders, on a review or an appeal –
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> > > (a) the taxpayer's case is limited to the grounds of the objection; and
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> > > (b) the Commissioner's case is limited to the grounds on which the objection was disallowed.