170Appeals to former Tribunal not determined before

170 Appeals to former Tribunal not determined before commencement (1) This section applies in relation to an appeal to the former Tribunal (a pending proceeding) that: (a) was commenced by a person under section 115 of the former (b) had not been finally determined by the former Tribunal before the commencement.

Taxation Administration Act 2007 76 (2) Despite the repeal of Part 12 of the former Act by section 136 of the amending Act, the former Tribunal: (a) continues in existence after the commencement for the purpose of enabling it to determine the pending proceeding before it; and (b) must continue to hear and determine the pending proceeding in accordance with the former Act, as if Part 14 of the amending Act had not commenced. (3) Sections 128 and 129 of the former Act continue to apply after the commencement in relation to: (a) the pending proceeding; and (b) a decision made by the former Tribunal in the pending proceeding. (4) A party to the pending proceeding may appeal to the Supreme Court against the former Tribunal's decision in the pending proceeding in accordance with section 123 of the former Act, as if