Taxation Administration Act 2007
169Right of appeal or review for existing objection decisions
Start here
Get a plain-English read of 169
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2007.
169 Right of appeal or review for existing objection decisions (1) This section applies to a person if, immediately before the commencement, the person: (a) was entitled to appeal to the former Tribunal or the Supreme Court under section 115 of the former Act against a decision on an objection (an existing objection decision); and (b) had not yet commenced an appeal to the former Tribunal or the Supreme Court against the existing objection decision. (2) The person: (a) cannot commence an appeal against the existing objection decision to the former Tribunal or the Supreme Court under section 115 of the former Act after the commencement; and (b) may apply to NTCAT for review of, or appeal to the Supreme Court against, the existing objection decision in accordance section 115 of the new Act. (3) For subsection (2)(b), an application for review of, or an appeal against, the existing objection decision must be made or commenced by the person within the period specified in section 116 or 117 of the new Act in respect of that decision.