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Taxation Administration Act 2007
162Objections and appeals
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162 Objections and appeals (1) Part 11 extends to an objection or appeal against a decision made before the date of transition. (2) However, if at the date of transition proceedings by way of objection or appeal had been commenced under the old law, those proceedings are to be dealt with under the old law and, if those proceedings lead to an appeal or further appeal, that is also to be dealt with under the old law.