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    <description>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.</description>
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      <description>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.</description>
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