Taxation Administration Act 1997

A taxpayer may apply to the Magistrates Court (Administrative Appeals Division) for a review of, or appeal to the Supreme Court against – the Commissioner's determination of the taxpayer's objection; or the Commissioner's failure to determine the taxpayer's objection.

An application for review or an appeal – is to be made within 60 days after the date of service on the taxpayer of the notice of the Commissioner's determination of the objection for a review or appeal under subsection (1)(a); or is not to be made before 90 days after the objection was lodged for a review or appeal under subsection (1)(b).

A taxpayer is not to apply for a review or make an appeal unless – the whole of the amount of the tax to which the review or appeal relates has been paid; or if that amount has not been paid, the Commissioner allows the taxpayer to apply for a review or make the appeal.

A taxpayer must give written notice to the Commissioner of the intention to apply for a review or make an appeal under subsection (1)(b) at least 14 days before the application for a review or appeal is made.