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    <title>Appeal not to be filed in certain cases.</title>
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    <description>Section 120 authorises the Commissioner, on Council recommendation, to fix monetary limits governing when a State tax officer may file appeals or applications; non-filing under those limits does not preclude future filings on similar issues, does not constitute acquiescence by the officer, and tribunals or courts must have regard to the circumstances of non-filing pursuant to such orders or instructions.</description>
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      <description>Section 120 authorises the Commissioner, on Council recommendation, to fix monetary limits governing when a State tax officer may file appeals or applications; non-filing under those limits does not preclude future filings on similar issues, does not constitute acquiescence by the officer, and tribunals or courts must have regard to the circumstances of non-filing pursuant to such orders or instructions.</description>
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