Taxation Administration Act 2007
172Appeals against decisions of former Tribunal not commenced
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172 Appeals against decisions of former Tribunal not commenced before commencement (1) This section applies to a person if, immediately before the commencement, the person: (a) was entitled to appeal to the Supreme Court against a decision of the former Tribunal under section 123 of the former (b) had not yet commenced an appeal against the decision. (2) The person may appeal to the Supreme Court against the decision of the former Tribunal in accordance with section 123 of the former Act, as if Part 14 of the amending Act had not commenced. (3) Subject to section 174, the Supreme Court must hear and determine the person's appeal in accordance with section 123 of the former Act, as if Part 14 of the amending Act had not commenced.