When is the deadline for notice of appeal to the tax appeals commission (assessment)?
The catalogue records a 30 days period from the date of the notice of assessment. 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
- 30 days
- Trigger
- the date of the notice of assessment
- 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.
- A late appeal may be accepted on the s949O test (reasonable cause, no unreasonable delay, within 12 months after the period; s949O(2) can reach further where the return is delivered and the tax paid); not computed.
- The 30-day period for assessment appeals sits in s959AF(1); s949I prescribes the form of the notice of appeal only. Parallel 30-day provisions in other tax Acts use the same formula.