171Appeals against objection decisions not determined by

171 Appeals against objection decisions not determined by Supreme Court before commencement (1) This section applies in relation to an appeal (a pending appeal) to the Supreme Court that: (a) was commenced by a person under section 115 of the former (b) had not been finally determined by the Court before the commencement. (2) The Supreme Court must continue to hear and determine the pending appeal in accordance with Part 11 of 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 appeal; and (b) a decision made by the Supreme Court in the pending appeal.

Taxation Administration Act 2007 77