115Right of review or appeal

115 Right of review or appeal (1) Subject to subsections (2) to (4), if the decision maker decides to disallow the objection or allow it in part only, the objector may: (a) apply to NTCAT for review of the decision on the objection; or (b) appeal to the Supreme Court against the decision on the objection. (2) If the relevant decision that was subject to the objection is a first home owner grant decision, the objector may only apply to NTCAT for review of the decision on the objection.

Taxation Administration Act 2007 59 (3) If the objector has commenced a proceeding before NTCAT for review of the decision under subsection (1)(a), the objector cannot also appeal to the Supreme Court under subsection (1)(b) against the decision. (4) If the objector has appealed to the Supreme Court against the decision under subsection (1)(b), the objector cannot also apply to NTCAT under subsection (1)(a) for review of the decision.