90
CurrentGrounds of review or appeal
Part 10Objections, reviews and appeals
Division 2Reviews and appeals
90 Grounds of review or appeal
Unless the Magistrates Court (Administrative Appeals Division) or Supreme Court otherwise orders, on a review or an appeal –
the taxpayer's case is limited to the grounds of the objection; and the Commissioner's case is limited to the grounds on which the objection was disallowed.
This Act’s bill:Second reading speech
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