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Taxation Administration Act 2007
128Objection, review or appeal not to suspend recovery of tax
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128 Objection, review or appeal not to suspend recovery of tax An objection, application for review or appeal does not suspend: (a) the operation of a decision to which the objection, application for review or appeal relates; or (b) the recovery of any tax or other amount that is, assuming the validity and correctness of that decision, recoverable.