Taxation Administration Act 2001

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.

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.

The Supreme Court must not extend the time for filing the notice.

The notice of appeal must state fully the grounds of the appeal and the facts relied on.

The grounds of an appeal to the Supreme Court are limited to the grounds of objection unless the court otherwise orders.