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TAXATION ADMINISTRATION ACT 1996 - SECT 97
Review by Supreme Court
97 Review by Supreme Court
(1) A taxpayer may apply to the Supreme Court for a review of a decision of
the Chief Commissioner that has been the subject of an objection under
Division 1 if-- (a) the taxpayer is dissatisfied with the Chief Commissioner's
determination of the taxpayer's objection, or
(b) 90 days (not including any
period of suspension under section 92) have passed since the taxpayer's
objection was served on the Chief Commissioner and the Chief Commissioner has
not determined the objection.
(2) A taxpayer who has applied to the Civil and
Administrative Tribunal under section 96 for an administrative review in
respect of a decision cannot apply to the Supreme Court under this section in
respect of the same decision. However, the taxpayer may do so if the earlier
application is withdrawn with the approval of the Civil and Administrative
Tribunal for the purposes of enabling the Supreme Court to deal with the
matter.
(4) A review by the Supreme Court is taken to be an appeal for the
purposes of the Supreme Court Act 1970 and the regulations and rules made
under that Act, except as otherwise provided by that Act or those regulations
or rules.
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