When is the deadline for application to a justice to review a taxation?
The catalogue records a 14 days period from the date of the Taxing Officer's certificate. This draft page remains free only until its source, worked example and limits are reviewed.
Source link required
This page is in preparation. It does not offer an automated deadline or a paid record until the missing source or calculator evidence is complete.
In preparation
The existing catalogue does not yet have a registered adapter or source evidence for this exact question. It remains available as a public preparation page only.
Example pending review
A separately reviewed fixture is required before this question can become indexable. The page does not present an unreviewed output as an example.
Calculation basis and source
- Period
- 14 days
- Trigger
- the date of the Taxing Officer's certificate
- 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.
- The rule contains its own extension power: 'or such other time as the Court or a Justice or the Taxing Officer at the time of signing the certificate allows'. Note that the Taxing Officer's power to allow a different time must be exercised AT THE TIME OF SIGNING the certificate, not afterwards. General enlargement power under r 4.02.
- IMPORTANT PRECONDITION. Review under r 57.05.1 is available only in respect of an item or part of an item that has already been RECONSIDERED by the Taxing Officer under r 57.03.2. A party who did not first seek reconsideration cannot go straight to review. Rule 57.05.4 makes the certificate final and conclusive as to all matters not objected to in accordance with r 57.05.1. Rule 57.05.5 confines the review to the evidence that was before the Taxing Officer unless the Justice otherwise directs. Application is by Form 21 with a supporting affidavit setting out the evidence that was before the Taxing Officer (r 57.05.2).