Document ID: chunk:federal_register_of_legislation:F2024C00519:reg:4:p71
Version: federal_register_of_legislation:F2024C00519
Segment Type: reg
Provision Reference: reg 4 (pt 71/154)
Character Range: 385247–387896

within 28 days after being served with the sealed copy of the notice of appeal:
 (a) file:
 (i) a copy of the notice of the reviewable objection decision; and
 (ii) a copy of the taxation objection; and
 (iii) any return or other document in the Commissioner's possession, or under the Commissioner's control, to which the taxation objection relates that is relevant to the hearing of the matter; and
 (iv) either:
 (A) a statement (the appeal statement) that outlines the Commissioner's contentions and the facts and issues in the appeal as the Commissioner perceives them; or
 (B) an affidavit (the appeal affidavit) briefly stating the grounds for seeking an order at the first directions hearing dispensing with filing an appeal statement, and the facts and issues as the Commissioner perceives them; and
 (b) serve on the applicant:
 (i) a copy of the appeal statement or the appeal affidavit, whichever is applicable; and
 (ii) a list of the other documents mentioned in paragraph (a) that the Commissioner has filed.

33.04  Documents to be filed and served by Commissioner—private rulings
  If an AOD appeal relates to a private ruling, the Commissioner must, within 14 days after being served with the sealed copy of the notice of appeal:
 (a) lodge:
 (i) a copy of the private ruling; and
 (ii) a copy of the notice of reviewable objection decision; and
 (iii) a copy of the taxation objection; and
 (iv) a copy of any documents given to the Commissioner by the applicant in support of an application under section 359‑10 of Schedule 1 to the Taxation Administration Act or containing information given by the applicant to the Commissioner under section 357‑105 or 357‑115 of Schedule 1 to that Act; and
 (v) a statement of any assumption made by the Commissioner when making the ruling that is not stated in the notice of ruling; and
 (b) serve on the applicant:
 (i) a list of the documents filed under subparagraphs (a)(i) to (iv); and
 (ii) a copy of the statement mentioned in subparagraph (a)(v).

33.05  Starting DPO appeals
 (1) A person who wants to make a DPO appeal must file a notice of appeal, in accordance with Form 74.
 (2) The applicant must serve a sealed copy of the notice of appeal on the Commissioner at the office of the Australian Government Solicitor situated in the State or Territory in which the departure prohibition order was made.
 (3) Personal service is not required for a document to be served on the Commissioner.
Note: A Registrar will fix a place for hearing and a return date and endorse those details on the notice of appeal. The return date will be:
(a) if the appeal relates to a private ruling—not