Taxation Administration Act 1996

An appeal must be made by a person not later than 60 days after the date of service on the person of notice of the Minister's determination of the person's objection.

However, if—

90 days (not including any period of suspension under section 88) have passed since the person's objection was lodged with the Minister; and

the Minister has not determined the objection and served notice of the determination on the person, the person may appeal at any time provided that the Commissioner is given not less than 14 days written notice of the person's intention to make the appeal.