Pre-deposit requirements govern appeals to Appellate Tribunal, requiring admitted tax paid and a portion of disputed tax to stay recovery.

Appeals to the Appellate Tribunal must be filed within three months, may be refused by the Tribunal where the tax or credit or penalty involved is below a monetary threshold, and require compliance with prescribed form, verification and fees. The Commissioner may call records and direct appeals to be filed; such applications are treated as appeals. Cross objections may be filed after notice. Appeals require payment of the admitted amount in full and a prescribed portion of the disputed tax; upon payment, recovery of the balance is stayed until disposal. Applications for rectification or restoration must be accompanied by prescribed fees.

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