Documents to be filed and served by Commissioner—matters other than private rulings
33.03 Documents to be filed and served by Commissioner—matters other than private rulings
If an AOD appeal does not relate to a private ruling, the Commissioner must, within 28 days after being served with the sealed copy of the notice of appeal:
file:
a copy of the notice of the reviewable objection decision; and
a copy of the taxation objection; and
any return or other document in the Commissioner’s possession, or under the Commissioner’s control, to which the taxation objection relates that is relevant to the hearing of the matter; and
either:
a statement (the appeal statement) that outlines the Commissioner’s contentions and the facts and issues in the appeal as the Commissioner perceives them; or
an affidavit (the appeal affidavit) briefly stating the grounds for seeking an order at the first directions hearing dispensing with filing an appeal statement, and the facts and issues as the Commissioner perceives them; and
serve on the applicant:
a copy of the appeal statement or the appeal affidavit, whichever is applicable; and
a list of the other documents mentioned in paragraph (a) that the Commissioner has filed.
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