Pre-deposit requirement for appeals: mandated security payment stays recovery of balance pending appellate disposal.

Appeals to the Appellate Tribunal against specified orders must be filed within three months and may be refused if the tax or related amounts do not exceed a monetary threshold. The Commissioner may direct applications to the Tribunal to test legality of earlier orders. Appeals require prescribed form, verification and fees, and are subject to a pre-deposit obligation-full payment of admitted amounts plus an additional security on the disputed tax-which, when paid, stays recovery of the balance.

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