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14.7. Appeal Procedures

If a resident taxpayer disagrees with a notice of refusal to accept their return, they may lodge an appeal. The appeal must be made within one month of the notice.

The Commissioner of Income Tax may give rulings at the request of actual or potential taxpayers with respect to (a) the potential income tax implications of a transaction, or (b) any other matter relating to the practical application of a provision of ITA. The ruling specifies the period of application, which may not exceed three years.