Review of assessment
18 Review of assessment
A party may apply for a review of assessment within 7 days after receiving the certificate of assessment.
An application is to – be forwarded to the Tribunal and to the other parties; and specify any item in respect of which a review is sought; and state detailed reasons for seeking the review of each item.
On receiving an application, the Tribunal is to – fix a date, time and place for the review; and notify the parties accordingly.
In determining the application, the Tribunal may allow or disallow – any item reviewed; and costs in respect of the review.
The Tribunal is to provide written reasons for the allowance or disallowance of any item reviewed.
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