Appeals to Appellate Tribunal require a pre-deposit of admitted and a portion of disputed tax before filing an appeal.

Appeals to the Appellate Tribunal must be filed within the prescribed period and may be refused if the tax or credit or penalty involved is below a monetary threshold. Appeals must follow prescribed form, verification and fee requirements, and delay may be condoned. A pre-deposit is required-payment in full of amounts admitted and a specified portion of disputed tax-after which recovery of the balance is stayed while the appeal is pending. The Commissioner may call for records and direct authorised officers to apply to the Appellate Tribunal; such applications are treated as appeals. Fees are required for rectification and restoration applications.

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