Taxes Consolidation Act 1997 section 667G

Appeals

Section 667G provides an appeals mechanism in relation to decisions of the Minister for Agriculture, Food and the Marine concerning farm partnerships and succession farm partnerships.

• The Minister must notify the primary participant in writing of certain decisions, including refusals to register or removals from the register, with reasons given and a right of appeal within 21 days.
• The Minister's decision is suspended pending the outcome of any appeal and becomes final if no appeal is lodged within 21 days.
• An appeals officer considers submissions, may hold a hearing, and must determine the appeal within 42 days of the notice of appeal, either affirming or quashing the Minister's decision.
• A party to the appeal may apply to the High Court on a point of law within 14 days of notification of the appeals officer's decision, and the High Court's determination is final.