Document ID: chunk:federal_register_of_legislation:F2024C00519:reg:4:p70
Version: federal_register_of_legislation:F2024C00519
Segment Type: reg
Provision Reference: reg 4 (pt 70/154)
Character Range: 382870–385467

or Division 359 in Schedule 1 to that Act, has the same meaning in this Division as it has in that Part or Division.
 (3) For a DPO appeal, an expression used in this Division that is defined for Part IVA of the Taxation Administration Act has the same meaning in this Division as it has in that Part.
Note: For the definitions of objection decision, reviewable objection decision, taxation decision and taxation objection, see section 14ZQ of the Taxation Administration Act. For the definition of departure prohibition order, see section 14Q of the Taxation Administration Act.

33.02  Starting AOD appeals
 (1) A person who wants to make an AOD appeal must file a notice of appeal, in accordance with Form 73.
 (2) The notice of appeal must:
 (a) briefly state the details of the reviewable objection decision; and
 (b) state the address of the office of the Australian Taxation Office shown on the written notice of the reviewable objection decision served on the applicant under the Taxation Administration Act.
 (3) The applicant must file the notice of appeal in the Registry of the Court in the State or Territory in which:
 (a) the office of the Australian Taxation Office mentioned in paragraph (2)(b) is located; or
 (b) if the applicant is an individual—the applicant ordinarily lives; or
 (c) if the applicant is a corporation—the applicant has its head office or carries on a significant part of its business.
 (4) The applicant must serve a sealed copy of the notice of appeal on the Commissioner at the office of the Australian Government Solicitor in the State or Territory in which the notice of appeal was filed.
 (5) If the appeal relates to a private ruling, the sealed copy of the notice of appeal must be served within 6 days after filing.
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 later than 21 days after the application was filed or a later date agreed by the parties; or
(b) in any other case—at least 5 weeks after the application was filed.
 (6) Personal service is not required for a document to be served on the Commissioner.

33.03  Documents to be filed and served by Commissioner—matters other than private rulings
  If an AOD appeal does not relate to a private ruling, the Commissioner must, 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