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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] Unless the Magistrates Court (Administrative Appeals Division) or Supreme Court otherwise orders, on a review or an appeal –
(a) the taxpayer's case is limited to the grounds of the objection; and
(b) the Commissioner's case is limited to the grounds on which the objection was disallowed.