Right of appeal against tax orders requires prescribed pre-deposit, allows cross-objections and commissioner-initiated reference for legal points. A person aggrieved may appeal to the Appellate Tribunal within the prescribed period; the Tribunal may refuse admission where the tax or related monetary element does not exceed a threshold. Appeals must meet prescribed form, verification and fee requirements. Filing is subject to a pre-deposit: payment in full of admitted amounts and deposit of a specified percentage of the remaining tax in dispute; such payment stays recovery of the balance. The Commissioner may direct subordinate officers to refer points to the Tribunal, and the Tribunal may condone delayed filings and hear cross-objections.