109
CurrentGrounds of review or appeal
Part 10Objections, reviews and appeals
Division 2Reviews and appeals
109 Grounds of review or appeal
On a review or an appeal—
(a)
the taxpayer's case is limited to the grounds of the objection; and
(b)
the Commissioner's case is limited to the grounds on which the objection was disallowed—
unless the Tribunal or Court otherwise orders.
This Act’s bill:Second reading speech
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