When is the deadline for application to extend time for an income tax appeal?
The catalogue records a 1 year period from Expiry of the original time limited by s 169 for appealing. 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
- 1 year
- Trigger
- Expiry of the original time limited by s 169 for appealing
- 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.
- This is only the outer window for applying. The Court may grant relief only if every condition in s 167(5)(b) is proved.
- Use the expiry of the original appeal period as the trigger. Do not use the date of the assessment notice a second time. This is a statutory outer limit, not a General Procedure rules period; do not apply the Tax Court Rules s 11 recess or assume that an ordinary Saturday automatically extends it.