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TAXATION ADMINISTRATION ACT 2001 - SECT 70
How to start appeal to the Supreme Court
70 How to start appeal to the Supreme Court
(1) An appeal to the Supreme Court is started by giving written notice of the
appeal to the commissioner within 7 days after the notice of appeal is filed.
(2) The notice of appeal must be filed within 60 days after notice is given to
the taxpayer of the commissioner’s decision on the objection.
(3) The
Supreme Court must not extend the time for filing the notice.
(4) The notice
of appeal must state fully the grounds of the appeal and the facts relied on.
(5) The grounds of an appeal to the Supreme Court are limited to the grounds
of objection unless the court otherwise orders.
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