Appeal filing limits: Commissioner may set monetary thresholds controlling when State tax officers may initiate appeals. Section 120 authorises the Commissioner, on Council recommendations, to issue orders, instructions or directions fixing monetary limits for regulating filing of appeals or applications by State tax officers; non-filing under those directions does not preclude filing in other similar cases, does not amount to acquiescence by the officer, and tribunals or courts must have regard to the circumstances of non-filing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal filing limits: Commissioner may set monetary thresholds controlling when State tax officers may initiate appeals.
Section 120 authorises the Commissioner, on Council recommendations, to issue orders, instructions or directions fixing monetary limits for regulating filing of appeals or applications by State tax officers; non-filing under those directions does not preclude filing in other similar cases, does not amount to acquiescence by the officer, and tribunals or courts must have regard to the circumstances of non-filing.
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