(1) A person who wants to make an AOD appeal must file a notice of appeal, in accordance with Form 73.
(2) The notice of appeal must:
(a) briefly state the details of the reviewable objection decision; and
(b) state the address of the office of the Australian Taxation Office shown on the written notice of the reviewable objection decision served on the applicant under the Taxation Administration Act.
(3) The applicant must file the notice of appeal in the Registry of the Court in the State or Territory in which:
(a) the office of the Australian Taxation Office mentioned in paragraph (2)(b) is located; or
(b) if the applicant is an individual--the applicant ordinarily lives; or
(c) if the applicant is a corporation--the applicant has its head office or carries on a significant part of its business.
(4) The applicant must serve a sealed copy of the notice of appeal on the Commissioner at the office of the Australian Government Solicitor in the State or Territory in which the notice of appeal was filed.
(5) If the appeal relates to a private ruling, the sealed copy of the notice of appeal must be served within 6 days after filing.
Note: The Registrar will fix a place for hearing and a return date and endorse those details on the notice of appeal. The return date will be:
(a) if the appeal relates to a private ruling--not later than 21 days after the application was filed or a later date agreed by the parties; or
(b) in any other case--at least 5 weeks after the application was filed.
(6) Personal service is not required for a document to be served on the Commissioner.