93
In forceAppeal prohibited unless tax paid
Part 10Objections and appeals
Division 2Appeals
93 Appeal prohibited unless tax paid
(1)
A taxpayer cannot exercise a right of appeal unless the taxpayer has paid to the Commissioner 50% of the whole of the tax (not including interest and penalty tax under
Part
5) to which the appeal relates as assessed by the
Commissioner or by the Minister on the objection.
(2)
However, the Minister has a discretion to permit the right of appeal to be exercised even though the amount of tax required to be paid under subsection (1) has not been paid.
(3)
A failure or refusal of the Minister to grant permission under subsection (2) is a non-reviewable decision.
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