18Review of assessment

18 Review of assessment

(1)  A party may apply for a review of assessment within 7 days after receiving the certificate of assessment.

(2)  An application is to –

(a) be forwarded to the Tribunal and to the other parties; and

(b) specify any item in respect of which a review is sought; and

(c) state detailed reasons for seeking the review of each item.

(3)  On receiving an application, the Tribunal is to –

(a) fix a date, time and place for the review; and

(b) notify the parties accordingly.

(4)  In determining the application, the Tribunal may allow or disallow –

(a) any item reviewed; and

(b) costs in respect of the review.

(5)  The Tribunal is to provide written reasons for the allowance or disallowance of any item reviewed.