SAM10010 - Appeals, postponements and reviews: appeals: who can make an appeal?
An appeal may be accepted if it is made by
- A taxpayer
- A person acting in capacity
- An authorised agent acting on behalf of the taxpayer
Partnerships
An appeal in respect of a penalty imposed upon a partnership must be made by a nominated partner on behalf of all the relevant partners see subject ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290), or by an agent acting for the partnership / nominated partner. It is important that the appellant is identified as a nominated partner before the appeal is accepted.
The appeal may be rejected if it is not made by the nominated partner or his / her successor, or authorised agent.
Trusts
An appeal against a penalty imposed against a trust will normally be made by the principal acting trustee on behalf of all the relevant trustees.
