Equalisation levy appeals: time limited routes to Commissioner and tribunal with prescribed forms and procedural rules. Appeals under the Equalisation Levy permit a thirty day appeal to the Commissioner of Income tax (Appeals) in Form 3, verified and filed with the prescribed fee, including electronic filing, with applicable income tax appeal procedure provisions; further appeal to the Appellate Tribunal may be filed within sixty days in Form 4, verified and accompanied by the prescribed fee, with specified signature requirements and the general procedural provisions for tribunal appeals applying.