Rules > [Repealed] Rules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011) > Part D : Procedures of tax board > 29. Referral of appeal from tax board to tax court

(1)	A party requiring an appeal to be referred to the tax court for a de novo hearing under section 115 of the Act must deliver a notice to the clerk requesting the referral and deliver a copy thereof to the other party.

(2)	The referral notice must be delivered within the 21 day period prescribed under section 115 or the period extended under this rule—

(a)	after delivery by the clerk of the tax board's decision under rule 28(4) or decision to extend the period under subrule (5);

(b)	after delivery by the registrar of the tax court's decision to extend the period under rule 53; or

(c)	the expiry of the 60 day period within which the chairperson must deliver the decision under section 114(2).

(3)

If the party seeking the referral is unable to deliver the notice within the prescribed period, the party may within the 21 day period prescribed under section 115 deliver a request for an extension by the chairperson under section 115(1) to the clerk, setting out the grounds for the extension or delay.

(4)	The clerk must within 10 days of receipt of the request, deliver the request to the relevant chairperson and a copy thereof to the other party.

(5)	The chairperson must determine whether good cause exists for the extension and must make a decision within 15 days of receipt of the request and inform the clerk accordingly, and the clerk must notify the parties within 10 days of delivery of the decision of the chairperson.