SAM10020 - Appeals, postponements and reviews: appeals: what constitutes a valid appeal?
Statutory requirements for the submission of an appeal
The only statutory requirements for the submission of an appeal, are that the appeal
- Must be in writing and signed
And
- Must be made within 30 days of the issue of the Notice of Liability
- In the case of a partnership, must be made by the nominated partner, see subject ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290), or his / her successor, or agent
The office dealing with the appeal will continue to use discretion as to whether a particular item of correspondence constitutes an appeal and whether the 30 day appeal period has been observed. In practice, to allow for the print and issue of Notices of Liability, 35 days should be allowed from the date the charge is recorded on the taxpayer record.
Note: Instructions regarding the handling of a late appeal can be found in the Appeals Reviews and Tribunals Guidance (ARTG Manual).
Notices of Appeal
Notices of Appeal are automatically issued to the taxpayer with the relevant Notices of Liability. Whilst these will frequently be used to make appeals and postponement applications an appeal need not be made on one of these forms. It may, for example, be contained in a letter.
If you are in doubt as to whether an item of correspondence constitutes an appeal
- Refer to your appeals ‘Decision Maker’ or your office manager for advice
