When is the deadline for objection to a taxing officer's estimate of costs?
The catalogue records a 21 days period from Issue of the notice of estimate. This draft page remains free only until its source, worked example and limits are reviewed.
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In preparation
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Calculation basis and source
- Period
- 21 days
- Trigger
- Issue of the notice of estimate
- Counting
- The encoded calculator method must be independently documented before publication.
- Rollovers and holidays
- Holiday, closure and order treatment must be independently documented before publication.
This route remains in preparation until a pinpoint official source is recorded.
- r 1.39.
- Both steps must be completed within the 21 days: filing the notice of objection AND paying the $2,000 security into the Litigants' Fund. Consequence of inaction is automatic under r 40.20(4): unless a party objects in accordance with r 40.21, the amount of the estimate is the amount for which the certificate of taxation will be issued. r 1.61(5) applies.