Appeals to Appellate Tribunal require payment conditions and permit cross objections with condonation for sufficient cause.

Appeals to the Appellate Tribunal against orders under sections 107 or 108 must be filed within three months; the Tribunal may refuse appeals below an admission threshold. The Commissioner may direct officers to apply to the Tribunal to test legality of orders, and such applications are treated as appeals. Cross-objections may be filed within forty-five days of notice, and the Tribunal may condone delay for sufficient cause. Appeals require prescribed form, verification and fees, and are barred unless the appellant pays admitted amounts in full and twenty percent of the remaining tax in dispute; payment stays recovery of the balance.

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