»Ê¹ÚÌåÓýapp

An item will be created on the ‘Open Appeals� work list in either of the following circumstances

• An appeal is recorded on the taxpayer’s SA record using function CREATE APPEAL

Or

• A formal standover is recorded on the taxpayer’s SA record using function MAINTAIN STANDOVERS

»Ê¹ÚÌåÓýapp work items are directed initially at the office with processing responsibility for the taxpayer. »Ê¹ÚÌåÓýappy can, however be transferred to and from the office with technical responsibility using function RE-ALLOCATE CASES.

»Ê¹ÚÌåÓýapp item will remain on the work list as long as the appeal and / or the formal standover remains open.

In practice it would be unusual for a formal standover to be accepted in the absence of an appeal.

»Ê¹ÚÌåÓýapp items will be allocated to officers with the role of Appeals Handler in the office with processing or technical responsibility for the taxpayer.

»Ê¹ÚÌåÓýapp items may be filtered by reference to the following criteria

• Appeal type (appeal or formal standover)
• Age
• Amount standing over

All entries should be reviewed regularly to ensure that each open appeal and associated formal standover is being dealt with promptly and appropriately.