Taxation Administration Act 2007
117Time for commencing appeal
Start here
Get a plain-English read of 117
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2007.
117 Time for commencing appeal (1) An appeal to the Supreme Court under section 115(1)(b) must be commenced by the objector within 60 days after the date on which the decision maker gives notice of the decision to the objector under section 114. (2) The objector may apply to the Supreme Court for an extension of the time to appeal against the decision. (3) An application for an extension of time under subsection (2) must: (a) be made in accordance with the Supreme Court Rules 1987; and (b) state fully and in detail the objector's reasons for failing to commence the appeal within the 60-day period. (4) The Supreme Court may extend the time for commencing an appeal against the decision under subsection (1) if the Court is satisfied that the objector has a reasonable excuse for not commencing the appeal within the 60-day period.
Taxation Administration Act 2007 60 Note for Division 4 The Northern Territory Civil and Administrative Tribunal Act 2014 sets out the procedure for applying to NTCAT for review and other relevant matters in relation to reviews.