Northern Territory Numbered Acts

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TAXATION ADMINISTRATION ACT 2007 (NO 28 OF 2007) - SECT 117

Time for commencing appeal

    (1)     An appeal must be commenced within 60 days after the date of notice of the decision subject to the appeal.

    (2)     The appellate authority, if satisfied that the appellant has a reasonable excuse for not commencing the appeal within the 60-day period, may extend the time for its commencement.

    (3)     An extension of time may only be granted under this section on written application for the extension:

    (a)     made in accordance with the rules of the appellate authority; and

    (b)     setting out fully and in detail the reasons for the failure to commence the appeal within the 60-day period.

    (4)     In this section:

"appellate authority" means:

    (a)     if the appeal is to the Tribunal – the Tribunal; or

    (b)     if the appeal is to the Supreme Court – the Supreme Court.



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