{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff31507\deff0\stshfdbch31506\stshfloch31506\stshfhich31506\stshfbi31507\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}
{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\f38\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Tahoma;}{\f39\fbidi \froman\fcharset0\fprq2{\*\panose 02040502050505030304}Palatino Linotype{\*\falt Palatino};}
{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f283\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\f284\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\f286\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f287\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f288\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\f289\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\f290\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f291\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f623\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}
{\f624\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}{\f626\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f627\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f630\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}
{\f631\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}{\f653\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f654\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\f656\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}
{\f657\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f658\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}{\f659\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}{\f660\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\f661\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f663\fbidi \fswiss\fcharset238\fprq2 Tahoma CE;}{\f664\fbidi \fswiss\fcharset204\fprq2 Tahoma Cyr;}{\f666\fbidi \fswiss\fcharset161\fprq2 Tahoma Greek;}
{\f667\fbidi \fswiss\fcharset162\fprq2 Tahoma Tur;}{\f668\fbidi \fswiss\fcharset177\fprq2 Tahoma (Hebrew);}{\f669\fbidi \fswiss\fcharset178\fprq2 Tahoma (Arabic);}{\f670\fbidi \fswiss\fcharset186\fprq2 Tahoma Baltic;}
{\f671\fbidi \fswiss\fcharset163\fprq2 Tahoma (Vietnamese);}{\f672\fbidi \fswiss\fcharset222\fprq2 Tahoma (Thai);}{\f673\fbidi \froman\fcharset238\fprq2 Palatino Linotype CE{\*\falt Palatino};}
{\f674\fbidi \froman\fcharset204\fprq2 Palatino Linotype Cyr{\*\falt Palatino};}{\f676\fbidi \froman\fcharset161\fprq2 Palatino Linotype Greek{\*\falt Palatino};}{\f677\fbidi \froman\fcharset162\fprq2 Palatino Linotype Tur{\*\falt Palatino};}
{\f680\fbidi \froman\fcharset186\fprq2 Palatino Linotype Baltic{\*\falt Palatino};}{\f681\fbidi \froman\fcharset163\fprq2 Palatino Linotype (Vietnamese){\*\falt Palatino};}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31573\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}{\fhiminor\f31574\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}
{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;
\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;}{\*\defchp \f31506\fs22 }{\*\defpap \ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1025 
\ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext0 \sqformat \spriority0 \styrsid16740322 Normal;}{\*\cs10 \additive \ssemihidden \sunhideused \spriority1 Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\trcbpat1\trcfpat1\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext11 \ssemihidden \sunhideused Normal Table;}{
\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\contextualspace \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon0 \snext15 \sqformat \spriority34 \styrsid16604342 List Paragraph;}{\s16\ql \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext16 \slink17 \sunhideused \styrsid7828521 header;}{\*\cs17 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \slink16 \slocked \styrsid7828521 Header Char;}{
\s18\ql \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon0 \snext18 \slink19 \sunhideused \styrsid7828521 footer;}{\*\cs19 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \slink18 \slocked \styrsid7828521 Footer Char;}{
\s20\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af38\afs16\alang1025 \ltrch\fcs0 \f38\fs16\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon0 \snext20 \slink21 \ssemihidden \sunhideused \styrsid15551410 Balloon Text;}{\*\cs21 \additive \rtlch\fcs1 \af38\afs16 \ltrch\fcs0 \f38\fs16 \sbasedon10 \slink20 \slocked \ssemihidden \styrsid15551410 Balloon Text Char;}}{\*\listtable
{\list\listtemplateid2114729188\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid1786256144\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 
\fi-360\li1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fi-360\li1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fi-180\li2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fi-360\li3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fi-360\li3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fi-180\li4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fi-360\li5400\lin5400 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fi-360\li6120\lin6120 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fi-180\li6840\lin6840 }{\listname ;}\listid91173837}{\list\listtemplateid-4038656\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-1364816592
\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li930\lin930 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713
\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1650\lin1650 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698715
\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2370\lin2370 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698703
\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3090\lin3090 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713
\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3810\lin3810 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698715
\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4530\lin4530 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698703
\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5250\lin5250 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713
\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5970\lin5970 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698715
\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6690\lin6690 }{\listname ;}\listid300425612}{\list\listtemplateid-2013888796\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0
\levelindent0{\leveltext\leveltemplateid1348997438\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fbias0 \fi-720\li1287\lin1287 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1647\lin1647 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2367\lin2367 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3087\lin3087 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3807\lin3807 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4527\lin4527 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5247\lin5247 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5967\lin5967 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6687\lin6687 }{\listname ;}\listid424302554}{\list\listtemplateid-306393022\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-392557940\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af31507 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af31506 \fi-360\li927\lin927 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0
\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1647\lin1647 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2367\lin2367 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3087\lin3087 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3807\lin3807 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4527\lin4527 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5247\lin5247 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5967\lin5967 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6687\lin6687 }{\listname ;}\listid628827989}{\list\listtemplateid441882784\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-985528482\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fbias0 \fi-360\li720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6480\lin6480 }{\listname ;}\listid630483332}{\list\listtemplateid-423721230\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698711\'02\'00);}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6480\lin6480 }{\listname ;}\listid1258751392}{\list\listtemplateid-2080502372\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid972876994\'02\'00);}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1290\lin1290 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li2010\lin2010 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2730\lin2730 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3450\lin3450 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li4170\lin4170 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4890\lin4890 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5610\lin5610 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6330\lin6330 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li7050\lin7050 }{\listname ;}\listid1398045825}{\list\listtemplateid-775236430\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid1550190622\'02\'00);}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1287\lin1287 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li2007\lin2007 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2727\lin2727 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3447\lin3447 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li4167\lin4167 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4887\lin4887 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5607\lin5607 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6327\lin6327 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li7047\lin7047 }{\listname ;}\listid1772815278}{\list\listtemplateid-1397582248\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid666775364\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fbias0 \fi-360\li720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6480\lin6480 }{\listname ;}\listid1792822694}{\list\listtemplateid1180180858\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid745320366\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5400\lin5400 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6120\lin6120 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6840\lin6840 }{\listname ;}\listid1808624803}{\list\listtemplateid-1927542682\listhybrid{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid1179700456\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li2160\lin2160 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li2520\lin2520 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li3240\lin3240 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3960\lin3960 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li4680\lin4680 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li5400\lin5400 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6120\lin6120 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6840\lin6840 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li7560\lin7560 }{\listname ;}\listid1906866355}{\list\listtemplateid-1084590890\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-1250498798\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i0\fbias0 \fi-360\li720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6480\lin6480 }{\listname ;}\listid1923484825}{\list\listtemplateid115650156\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698711\'02\'00);}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6480\lin6480 }{\listname ;}\listid2041197484}{\list\listtemplateid-635931712\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid203454566\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af39 \ltrch\fcs0 \i\loch\af39\hich\af39\dbch\af39 \fi-720\li1287\lin1287 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0
\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1647\lin1647 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2367\lin2367 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3087\lin3087 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3807\lin3807 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4527\lin4527 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5247\lin5247 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5967\lin5967 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6687\lin6687 }{\listname ;}\listid2097899300}{\list\listtemplateid-889408308\listhybrid{\listlevel\levelnfc3\levelnfcn3\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid1946968834\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i \fi-360\li1287\lin1287 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li2007\lin2007 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2727\lin2727 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3447\lin3447 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li4167\lin4167 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4887\lin4887 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5607\lin5607 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6327\lin6327 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li7047\lin7047 }{\listname ;}\listid2134201760}}{\*\listoverridetable{\listoverride\listid630483332\listoverridecount0\ls1}{\listoverride\listid91173837
\listoverridecount0\ls2}{\listoverride\listid1808624803\listoverridecount0\ls3}{\listoverride\listid1258751392\listoverridecount0\ls4}{\listoverride\listid2041197484\listoverridecount0\ls5}{\listoverride\listid1792822694\listoverridecount0\ls6}
{\listoverride\listid628827989\listoverridecount0\ls7}{\listoverride\listid1772815278\listoverridecount0\ls8}{\listoverride\listid1906866355\listoverridecount0\ls9}{\listoverride\listid1923484825\listoverridecount0\ls10}{\listoverride\listid2097899300
\listoverridecount0\ls11}{\listoverride\listid424302554\listoverridecount0\ls12}{\listoverride\listid300425612\listoverridecount0\ls13}{\listoverride\listid1398045825\listoverridecount0\ls14}{\listoverride\listid2134201760\listoverridecount0\ls15}}
{\*\rsidtbl \rsid9559\rsid464408\rsid800537\rsid803403\rsid861610\rsid874940\rsid1000159\rsid1116741\rsid1460809\rsid1789525\rsid1847661\rsid2123997\rsid2254556\rsid2443746\rsid2449271\rsid2498825\rsid3166718\rsid3231832\rsid3286017\rsid3550822
\rsid3681116\rsid3754348\rsid3812164\rsid3944530\rsid3960671\rsid4066763\rsid4153979\rsid4466998\rsid4719279\rsid4806017\rsid4809284\rsid5599618\rsid5720234\rsid5839521\rsid5912659\rsid5925796\rsid6111468\rsid6250514\rsid6357035\rsid6506179\rsid6572761
\rsid6768901\rsid6819260\rsid6896628\rsid7032309\rsid7302316\rsid7481556\rsid7608381\rsid7682865\rsid7828521\rsid7947733\rsid8013554\rsid8070047\rsid8150642\rsid8289755\rsid8327694\rsid8346110\rsid8481436\rsid8668348\rsid8677777\rsid8879214\rsid9074359
\rsid9180784\rsid9321380\rsid9392630\rsid9441212\rsid9527283\rsid9527737\rsid9532782\rsid9637234\rsid9638811\rsid9644830\rsid9700038\rsid9727503\rsid9789348\rsid10162215\rsid10167896\rsid10307389\rsid10431687\rsid10822963\rsid11272318\rsid11276902
\rsid11298309\rsid11411573\rsid11472895\rsid11486620\rsid11755846\rsid12398831\rsid12535205\rsid12942275\rsid13310305\rsid13387380\rsid13390790\rsid13582364\rsid13586928\rsid13636484\rsid13828983\rsid13896195\rsid13901217\rsid14030417\rsid14031226
\rsid14178696\rsid14180553\rsid14680456\rsid14960272\rsid15093782\rsid15210761\rsid15344664\rsid15429444\rsid15551410\rsid15604699\rsid15801643\rsid15809517\rsid15813929\rsid16014531\rsid16121903\rsid16130025\rsid16335295\rsid16586475\rsid16604342
\rsid16612683\rsid16740322}{\mmathPr\mmathFont34\mbrkBin0\mbrkBinSub0\msmallFrac0\mdispDef1\mlMargin0\mrMargin0\mdefJc1\mwrapIndent1440\mintLim0\mnaryLim1}{\info{\author Alumeci R. Tawakelevu}{\operator Alumeci R. Tawakelevu}
{\creatim\yr2024\mo1\dy29\hr15\min5}{\revtim\yr2024\mo1\dy29\hr15\min5}{\printim\yr2024\mo1\dy29\hr15}{\version2}{\edmins1}{\nofpages9}{\nofwords2297}{\nofchars13098}{\*\company Hewlett-Packard Company}{\nofcharsws15365}{\vern49247}{\*\saveprevpict}}
{\*\xmlnstbl {\xmlns1 http://schemas.microsoft.com/office/word/2003/wordml}}\paperw12240\paperh15840\margl1440\margr1440\margt1440\margb1440\gutter0\ltrsect 
\widowctrl\ftnbj\aenddoc\trackmoves0\trackformatting1\donotembedsysfont1\relyonvml0\donotembedlingdata0\grfdocevents0\validatexml1\showplaceholdtext0\ignoremixedcontent0\saveinvalidxml0\showxmlerrors1\noxlattoyen
\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\formshade\horzdoc\dgmargin\dghspace180\dgvspace180\dghorigin1440\dgvorigin1440\dghshow1\dgvshow1
\jexpand\viewkind1\viewscale100\pgbrdrhead\pgbrdrfoot\splytwnine\ftnlytwnine\htmautsp\nolnhtadjtbl\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\nobrkwrptbl\snaptogridincell\allowfieldendsel\wrppunct
\asianbrkrule\rsidroot16740322\newtblstyruls\nogrowautofit\usenormstyforlist\noindnmbrts\felnbrelev\nocxsptable\indrlsweleven\noafcnsttbl\afelev\utinl\hwelev\spltpgpar\notcvasp\notbrkcnstfrctbl\notvatxbx\krnprsnet\cachedcolbal \nouicompat \fet0
{\*\wgrffmtfilter 2450}\nofeaturethrottle1\ilfomacatclnup0{\*\ftnsep \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7828521 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid5925796 \chftnsep 
\par }}{\*\ftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7828521 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
{\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid5925796 \chftnsepc 
\par }}{\*\aftnsep \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7828521 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
{\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid5925796 \chftnsep 
\par }}{\*\aftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7828521 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid5925796 \chftnsepc 
\par }}\ltrpar \sectd \ltrsect\linex0\headery708\footery708\colsx708\endnhere\sectlinegrid360\sectdefaultcl\sftnbj {\headerr \ltrpar \pard\plain \ltrpar\s16\qr \li0\ri0\widctlpar
\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid7828521 
\par }\pard \ltrpar\s16\ql \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid7828521 
\par }}{\footerr \ltrpar \pard\plain \ltrpar\s18\qr \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\field{\*\fldinst {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid7828521  PAGE   \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \af31507 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid13901217 2}}}
\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid7828521 
\par }\pard \ltrpar\s18\ql \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid7828521 
\par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}
{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8
\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\qc \li0\ri0\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13901217 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 
\b\f39\fs24\ul\insrsid16335295\charrsid8150642 IN THE TAX COURT OF THE HIGH COURT OF FIJI}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid16740322\charrsid8150642 
\par }\pard \ltrpar\qc \fi-1440\li1440\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13901217 {\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid16014531\charrsid8150642 AT SUVA}{\rtlch\fcs1 
\af31507\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid16740322\charrsid8150642 
\par }\pard \ltrpar\qc \li0\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13901217 {\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16740322\charrsid8673847 
\par }{\rtlch\fcs1 \af31507\afs12 \ltrch\fcs0 \f39\fs12\insrsid16740322\charrsid8673847 
\par }\pard \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\tx6379\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13901217 {\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16335295\charrsid6506179 Tax Appeal}{\rtlch\fcs1 
\af31507\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid16014531\charrsid6506179  }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid16335295\charrsid6506179 HBT}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid16014531\charrsid6506179  }{
\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid16335295\charrsid6506179 15}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid16740322\charrsid6506179  of }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 
\b\f39\fs24\insrsid16335295\charrsid6506179 2019}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid16740322\charrsid6506179 
\par }\pard \ltrpar\qj \li0\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14031226 {\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid16740322\charrsid8673847 
\par }\pard \ltrpar\qc \fi-2835\li2835\ri0\sl276\slmult1\widctlpar\tx2127\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2835\itap0\pararsid13901217 {\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid16740322\charrsid8673847 BETWEEN}{
\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16740322\charrsid8673847 :}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid13901217 
\par 
\par 
\par }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid16335295 MOHAMMED ALI}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16740322\charrsid13901217 
\par }\pard \ltrpar\qc \fi-1440\li1440\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13901217 {\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\i\f39\fs24\ul\insrsid7608381\charrsid7608381 APPELLANT}{
\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\i\f39\fs24\ul\insrsid16740322\charrsid16335295 
\par }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid13901217\charrsid15678497 
\par }\pard \ltrpar\qc \li0\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13901217 {\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16740322\charrsid8673847 
\par }\pard \ltrpar\qc \fi-2835\li2835\ri0\sl276\slmult1\widctlpar\tx142\tx1701\tx2127\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2835\itap0\pararsid13901217 {\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid16740322\charrsid8673847 AND
}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16740322\charrsid8673847 :}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid13901217 
\par 
\par 
\par }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid16335295 CHIEF EXECUTIVE OFFICER, FIJI REVENUE AND CUSTOMS SERVICES}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid14178696 .}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 
\f39\fs24\insrsid16740322\charrsid13901217 
\par }\pard \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13901217 {\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\i\f39\fs24\ul\insrsid16335295\charrsid16335295 RESPONDENT}{\rtlch\fcs1 
\af31507\afs24 \ltrch\fcs0 \b\i\f39\fs24\ul\insrsid16740322\charrsid16335295 
\par }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid14030417\charrsid15678497 
\par }\pard \ltrpar\qc \li0\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13901217 {\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid16740322 BEFORE}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 
\f39\fs24\insrsid16740322\charrsid8673847 :}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid13901217 
\par }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16740322\charrsid8673847 M. Javed Mansoor}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16740322 , J
\par }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid13901217 
\par }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13901217 {\rtlch\fcs1 \af31507\afs6 \ltrch\fcs0 \f39\fs6\insrsid16740322\charrsid8673847 
\par }\pard \ltrpar\qc \li0\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13901217 {\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid16740322\charrsid11469764 COUNSEL}{\rtlch\fcs1 \af31507\afs24 
\ltrch\fcs0 \f39\fs24\insrsid16740322\charrsid8673847 :}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid13901217 
\par }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16335295\charrsid7682865 Mr}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid11411573\charrsid7682865 .}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16335295\charrsid7682865 
 S. Singh}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid1116741\charrsid7682865  for}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid1116741  the }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid7608381\charrsid7608381 
Appellant}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16740322 
\par }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16335295 Mr}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid11411573 .}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16335295  }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 
\f39\fs24\insrsid10822963 E. }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16335295 Qalo}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid9532782  for the }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16335295 Respondent}{
\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid14178696 
\par }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16740322\charrsid8673847 
\par }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid16740322\charrsid11469764 Date of Hearing}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16740322\charrsid8673847 :}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid13901217 

\par }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16335295 19 October 2022}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16740322 
\par }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid13901217\charrsid7682865 
\par }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid16740322\charrsid7682865 Date of Judgment}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16740322\charrsid7682865 :}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid13901217 

\par }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid9637234\charrsid7682865 24 January 2024}{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid16740322 
\par }\pard \ltrpar\qj \li0\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14031226 {\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid14178696 
\par }{\rtlch\fcs1 \af31507\afs24 \ltrch\fcs0 \f39\fs24\insrsid9532782 
\par }\pard \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14031226 {\rtlch\fcs1 \af31507\afs48 \ltrch\fcs0 \b\f39\fs48\insrsid9637234\charrsid9637234 JUDGMENT}{\rtlch\fcs1 
\af31507\afs48 \ltrch\fcs0 \b\f39\fs48\insrsid13582364\charrsid9637234 
\par }\pard \ltrpar\qj \li567\ri0\sl276\slmult1\widctlpar\brdrb\brdrs\brdrw30\brsp20 \wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid7682865 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f39\insrsid1116741 INCOME TAX\tab \tab \tab \tab Appeal}
{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f39\insrsid16612683  \endash }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f39\insrsid1116741  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f39\insrsid16612683 Extension of time to appeal \endash  Section}{\rtlch\fcs1 \af31507 
\ltrch\fcs0 \i\f39\insrsid5912659 s}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f39\insrsid16612683  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f39\insrsid9644830 16, }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f39\insrsid5912659 17 & }{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\i\f39\insrsid16612683 82, Tax Administration Act 2009 }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f39\insrsid5912659 \endash }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f39\insrsid1116741  }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f39\insrsid9644830 
Lodgment of an objection \endash }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f39\insrsid5912659  Substantial delay}{\rtlch\fcs1 \af31507 \ltrch\fcs0 \i\f39\insrsid9644830  in filing application for review}{\rtlch\fcs1 \af31507 \ltrch\fcs0 
\i\f39\insrsid14178696 
\par }\pard \ltrpar\ql \li0\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14178696 {\rtlch\fcs1 \af31507\afs20 \ltrch\fcs0 \f39\fs20\insrsid14178696\charrsid14178696 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid16612683\charrsid7828521 \hich\af39\dbch\af39\loch\f39 1.\tab}}\pard\plain \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid10167896\contextualspace \cbpat8 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid16612683\charrsid7828521 \hich\af39\dbch\af39\loch\f39 The }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid3960671 \hich\af39\dbch\af39\loch\f39 a}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 ppellant}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid16612683 \hich\af39\dbch\af39\loch\f39  has}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid16612683\charrsid7828521 \hich\af39\dbch\af39\loch\f39  filed a notice of motion }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid16612683 
\hich\af39\dbch\af39\loch\f39 dated}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid16612683\charrsid7828521 \hich\af39\dbch\af39\loch\f39  12 April 2019 seeking to set aside the decision of }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid16612683 \hich\af39\dbch\af39\loch\f39 Tax T}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid16612683\charrsid7828521 \hich\af39\dbch\af39\loch\f39 ribunal}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid16612683 \hich\af39\dbch\af39\loch\f39 
 dated 25 October 2019, }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid16612683\charrsid7828521 \hich\af39\dbch\af39\loch\f39 wh\hich\af39\dbch\af39\loch\f39 
ich struck out an application for extension of time to review the objection decision given by the respondent.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid16612683 \hich\af39\dbch\af39\loch\f39  }{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid10167896\charrsid10167896 \hich\af39\dbch\af39\loch\f39 The application for review challenging the respondent\hich\f39 \rquote \loch\f39 
s objection decision of 31 August 2017 was filed in the tribunal on 14 February 2019. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid16612683 \hich\af39\dbch\af39\loch\f39 The tr\hich\af39\dbch\af39\loch\f39 
ibunal also str}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid10167896 \hich\af39\dbch\af39\loch\f39 uck out the review application. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid16612683\charrsid10167896 \hich\af39\dbch\af39\loch\f39 The notice of motion is filed under section 82 of the Tax Administration Act 2009. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid1116741\charrsid10167896 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1116741\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid1116741\charrsid1116741 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid7828521\charrsid800537 \hich\af39\dbch\af39\loch\f39 2.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid800537\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7828521\charrsid800537 \hich\af39\dbch\af39\loch\f39 
The respondent objected to the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid800537 \hich\af39\dbch\af39\loch\f39 review}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid7828521\charrsid800537 \hich\af39\dbch\af39\loch\f39  application on the basis that }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid800537 \hich\af39\dbch\af39\loch\f39 
it was not filed within the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid9789348 \hich\af39\dbch\af39\loch\f39 statutorily prescribed }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid800537 \hich\af39\dbch\af39\loch\f39 3}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7828521\charrsid800537 \hich\af39\dbch\af39\loch\f39 0 \hich\af39\dbch\af39\loch\f39 
day period}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid9789348 ,}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7828521\charrsid800537 \hich\af39\dbch\af39\loch\f39  }{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid800537 \hich\af39\dbch\af39\loch\f39 as its }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7828521\charrsid800537 \hich\af39\dbch\af39\loch\f39 
objections review team made }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid800537 \hich\af39\dbch\af39\loch\f39 the}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7828521\charrsid800537 
\hich\af39\dbch\af39\loch\f39  decision on 13 September 2017}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid800537 \hich\af39\dbch\af39\loch\f39 . The delay }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid803403 \hich\af39\dbch\af39\loch\f39 in making the application for review }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid800537 \hich\af39\dbch\af39\loch\f39 
was said to be more than a year}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7828521\charrsid800537 \hich\af39\dbch\af39\loch\f39  and }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid800537 \hich\af39\dbch\af39\loch\f39 five }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7828521\charrsid800537 \hich\af39\dbch\af39\loch\f39 months }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid803403 \hich\af39\dbch\af39\loch\f39 after the objection decision was made}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7828521\charrsid800537 .}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid10167896 \hich\af39\dbch\af39\loch\f39  The tribunal calculated the delay to be \hich\af39\dbch\af39\loch\f39 502 days. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid7828521\charrsid800537 \hich\af39\dbch\af39\loch\f39   
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7828521\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid7828521\charrsid7828521 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid803403 \hich\af39\dbch\af39\loch\f39 3.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid8150642\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid803403 \hich\af39\dbch\af39\loch\f39 By }{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid7828521 \hich\af39\dbch\af39\loch\f39 its notice of appeal filed on 20}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid803403 
\hich\af39\dbch\af39\loch\f39  November 2019, t}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid7828521 \hich\af39\dbch\af39\loch\f39 he }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid3960671 \hich\af39\dbch\af39\loch\f39 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 ppellant}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid7828521 \hich\af39\dbch\af39\loch\f39  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid803403 \hich\af39\dbch\af39\loch\f39 sought the following orders:}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid9532782 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid803403\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \i\fs21\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 \hich\af39\dbch\af39\loch\f39 (1)\tab}}\pard \ltrpar\s15\qj \fi-720\li1287\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin1287\itap0\pararsid803403\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 \loch\af39\dbch\af39\hich\f39 
\'93}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid803403 \hich\af39\dbch\af39\loch\f39 
To set aside the decision of the Tax Tribunal to not extend time to appeal to the Tax Tribunal and to allow an extension of time, if applicable, \hich\af39\dbch\af39\loch\f39 to appeal to the Tax Tribunal.
\par }\pard \ltrpar\s15\qj \li1287\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1287\itap0\pararsid803403\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \i\fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid803403 \hich\af39\dbch\af39\loch\f39 (2)\tab}}\pard \ltrpar\s15\qj \fi-567\li1134\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin1134\itap0\pararsid8150642\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid803403 \hich\af39\dbch\af39\loch\f39 
To set aside the decision of the Tax Tribunal striking out the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid803403 \hich\af39\dbch\af39\loch\f39 s application for review }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10167896\contextualspace {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid10167896\charrsid10167896 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \i\fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid803403 \hich\af39\dbch\af39\loch\f39 (3)\tab}}\pard \ltrpar\s15\qj \fi-567\li1134\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin1134\itap0\pararsid8150642\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid803403 \hich\af39\dbch\af39\loch\f39 
To hear and allow the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid803403 
\loch\af39\dbch\af39\hich\f39 \rquote \loch\f39 s objections to the Income Tax Assessment of the Respondent, and set aside the assessment of \hich\af39\dbch\af39\loch\f39 Income Tax of $125,664.51 and penalties of $74,000 assessed against the }{
\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid803403 
\hich\af39\dbch\af39\loch\f39  
\par }\pard \ltrpar\s15\qj \li1134\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid803403\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \i\fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid803403 \hich\af39\dbch\af39\loch\f39 (4)\tab}}\pard \ltrpar\s15\qj \fi-567\li1134\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin1134\itap0\pararsid15551410\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid803403 
\hich\af39\dbch\af39\loch\f39 That the Respondent refunds to the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid803403 \hich\af39\dbch\af39\loch\f39  all moneys resulting from the withdrawal and or amendment of the assessments as ordered by the Court together with interest at \hich\af39\dbch\af39\loch\f39 
a rate to be determined by the Court.}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid15551410\charrsid15551410 
\par }\pard \ltrpar\s15\qj \li1134\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid15551410\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid15551410\charrsid15551410 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid7828521 \hich\af39\dbch\af39\loch\f39 4.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid8150642\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid7828521 \hich\af39\dbch\af39\loch\f39 
The }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid3960671 \hich\af39\dbch\af39\loch\f39 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 ppellant}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid7828521 \loch\af39\dbch\af39\hich\f39 \rquote \loch\f39 s grounds of appeal are }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid803403 \hich\af39\dbch\af39\loch\f39 reproduced below:}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid9532782\charrsid7828521 
\par }\pard \ltrpar\s15\qj \li567\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid7481556\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid7828521 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \i\fs21\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 \hich\af39\dbch\af39\loch\f39 (a)\tab}}\pard \ltrpar\s15\qj \fi-567\li1134\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin0\lin1134\itap0\pararsid8150642\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 \loch\af39\dbch\af39\hich\f39 
\'93}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid803403 \hich\af39\dbch\af39\loch\f39 The Tribunal erred in holding that the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid803403 \loch\af39\dbch\af39\hich\f39 \rquote \loch\f39 
s application for review was out of time given that the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid803403 \hich\af39\dbch\af39\loch\f39  had lodged two objections within the statutory 60 }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 
\hich\af39\dbch\af39\loch\f39 days\hich\f39 \rquote \loch\f39  time}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid803403 \hich\af39\dbch\af39\loch\f39 
 and a decision was given on one on or about 31 August 2007 and another on or abo\hich\af39\dbch\af39\loch\f39 ut 14 January 2019 and the right of the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 
\hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid803403 \hich\af39\dbch\af39\loch\f39 
 to lodge an application for review of the decisions on his objections would have been exercised on receipt of the decision of 14 January }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 
\hich\af39\dbch\af39\loch\f39  2019 wherein he was advised that his objection had been disallowed i\hich\af39\dbch\af39\loch\f39 n full.}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid8150642\charrsid803403 
\par }\pard \ltrpar\s15\qj \li1134\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid803403\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \i\fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 (b)\tab}}\pard \ltrpar\s15\qj \fi-567\li1134\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin0\lin1134\itap0\pararsid8150642\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 
The Tribunal erred in law and in fact in holding that it was sufficient for the Respondent to provide an objection decision on one of the objections only and not both objection}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid10162215 \hich\af39\dbch\af39\loch\f39 s}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 
 when both were lodged within the statutory 60 days time period.
\par }\pard \ltrpar\s15\qj \li1134\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid803403\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \i\fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 (c)\tab}}\pard \ltrpar\s15\qj \fi-567\li1134\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin0\lin1134\itap0\pararsid8150642\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 
If, which is denied, that the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39  was out of time, then the Tribunal erred in holding that the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 
\hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 
  inordinately delayed in filing the application for review.  The documents presented to the Tribunal showed that the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{
\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39  was represented by\hich\af39\dbch\af39\loch\f39 
 a Tax agent and later, by a lawyer.  Two sets of objection decisions were received.  Both objections were lodged in time and at no point did the Respondent advice that they will not provide a decision on the second objection lodged.
\par }\pard \ltrpar\s15\qj \li1134\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid803403\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \i\fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 (d)\tab}}\pard \ltrpar\s15\qj \fi-567\li1134\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin0\lin1134\itap0\pararsid8150642\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 
If, which is denied, \hich\af39\dbch\af39\loch\f39 that the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39  was out of time with his application for review, then the Tribunal erred in law in failing to consider that the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 
 had good reasons for the delay in  making the application for review and that he had taken action to dispute the ob\hich\af39\dbch\af39\loch\f39 jection decision.
\par }\pard \ltrpar\s15\qj \li1134\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid803403\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \i\fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 (e)\tab}}\pard \ltrpar\s15\qj \fi-567\li1134\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin0\lin1134\itap0\pararsid8150642\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 
If, which is denied, that the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 
 was out of time with his application for review, then the Tribunal erred in law in failing to consider that the Respondent was not all prejudiced with the delay as it had recovered t}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid9180784 \hich\af39\dbch\af39\loch\f39 he full tax and\hich\af39\dbch\af39\loch\f39  penalties it had}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 
\hich\af39\dbch\af39\loch\f39  wrongly assessed against the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 .
\par }\pard \ltrpar\s15\qj \li1134\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid803403\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \i\fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 (f)\tab}}\pard \ltrpar\s15\qj \fi-567\li1134\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin0\lin1134\itap0\pararsid8150642\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 
If, which is denied, that the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39  was out of time with his application for review, then the Tribunal erred in law in failing to consider that the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 
 had merits in his application for r\hich\af39\dbch\af39\loch\f39 eview and leave ou}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid9527737 \hich\af39\dbch\af39\loch\f39 gh}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 t to have been granted to him to make the application for review out of time.  Monies standing to the credit of the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid8668348\charrsid803403 \hich\af39\dbch\af39\loch\f39 s}{\rtlch\fcs1 \af39\afs21 
\ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39  were not income and wrongly assessed by the Respondent as income of the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 .
\par }\pard\plain \ltrpar\qj \li567\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid2498825 \cbpat8 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 And further grounds of the\hich\af39\dbch\af39\loch\f39 
 original application for review:
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \i\fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 (g)\tab}}\pard\plain \ltrpar\s15\qj \fi-720\li1287\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin0\lin1287\itap0\pararsid2498825\contextualspace \cbpat8 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 The }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid3960671 \hich\af39\dbch\af39\loch\f39 R}{
\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 espondent, erred in deeming the funds in the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \loch\af39\dbch\af39\hich\f39 \rquote \loch\f39 
s bank account in Australia as income of the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39  and assessing income taxes of $125,664.51 and penalties of $74,000 against the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 .
\par }\pard \ltrpar\s15\qj \li1287\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1287\itap0\pararsid803403\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \i\fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 (h)\tab}}\pard \ltrpar\s15\qj \fi-720\li1287\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin0\lin1287\itap0\pararsid2498825\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 \hich\af39\dbch\af39\loch\f39 
The Respondent, erred in deeming the funds in the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid15429444\charrsid803403 \loch\af39\dbch\af39\hich\f39 \rquote \loch\f39 s bank account in Australia as income of the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 
\hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid15429444\charrsid803403 \hich\af39\dbch\af39\loch\f39  and assessing income taxes of $125,004.51 }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39 and penalties of $74,000 against the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 
Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39  when all the returns related to the assessment of In\hich\af39\dbch\af39\loch\f39 
come Tax were delivered to the Respondent indicating the actual tax liability of the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39  were submitted at the appropriate time, assessed and paid,}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid2498825\charrsid803403 
\par }\pard \ltrpar\s15\qj \li1287\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1287\itap0\pararsid803403\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \i\fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39 (i)\tab}}\pard \ltrpar\s15\qj \fi-720\li1287\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin0\lin1287\itap0\pararsid2498825\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39 
The Respondent, erred in deeming the funds in the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \loch\af39\dbch\af39\hich\f39 \rquote \loch\f39 s bank account in Australia as income of \hich\af39\dbch\af39\loch\f39 the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39 
 and assessing income taxes of $125,664.51 and penalties of $74,000 against the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39  when the funds in the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{
\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \loch\af39\dbch\af39\hich\f39 \rquote \loch\f39 
s Australia Bank Account had either been taxed before being transferred to Australia or were not funds of the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 
\af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39  b\hich\af39\dbch\af39\loch\f39 
ut funds given to him by his son, Irshad Ali in Australia.  Travelling funds had been part of the deposits in the Australia account for which the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 
\hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39 
, being a shareholder of Waimanu Trucking & Hire Ltd, had submitted adequate proof that these funds w\hich\af39\dbch\af39\loch\f39 ere taken as dividends from company profits.
\par }\pard \ltrpar\s15\qj \li1287\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1287\itap0\pararsid803403\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \i\fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39 (j)\tab}}\pard \ltrpar\s15\qj \fi-720\li1287\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin0\lin1287\itap0\pararsid2498825\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39 
The Respondent, erred in deeming the funds in the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \loch\af39\dbch\af39\hich\f39 \rquote \loch\f39 s bank account in Australia as income of the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 
\hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39  and assessing income taxes of $125,664.51 and penalties of $74,000 against the }{
\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 
\hich\af39\dbch\af39\loch\f39  when t\hich\af39\dbch\af39\loch\f39 he funds in the Australian bank account of the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{
\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39 
 (excepting the funds deposited by Irshad Ali), the rest of the monies in the Australia bank account had been cleared by the Respondent prior to being transmitted overseas.
\par }\pard \ltrpar\s15\qj \li1287\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1287\itap0\pararsid803403\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \i\fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39 (k)\tab}}\pard \ltrpar\s15\qj \fi-720\li1287\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin0\lin1287\itap0\pararsid2498825\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39 
The Respondent, FRCS erred\hich\af39\dbch\af39\loch\f39  in deeming the funds in the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \loch\af39\dbch\af39\hich\f39 \rquote \loch\f39 s bank account in Australia as income of the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 
\hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39 
 and assessing income taxes of $125,664.51 and penalties totaling $74,000.00 against the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39  when there was no proof that the funds in the said Australia Ban\hich\af39\dbch\af39\loch\f39 k account of the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39  were income.
\par }\pard \ltrpar\s15\qj \li1287\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1287\itap0\pararsid803403\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \i\fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39 (l)\tab}}\pard \ltrpar\s15\qj \fi-720\li1287\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin0\lin1287\itap0\pararsid2498825\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39 
That the penalties imposed by the Respondent should be removed as there was no false statements made by the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 Appellant}{\rtlch\fcs1 
\af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 \hich\af39\dbch\af39\loch\f39  in his income tax returns}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid803403\charrsid803403 
\loch\af39\dbch\af39\hich\f39 \'94}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid803403 .}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7481556\charrsid7828521 
\par }\pard \ltrpar\s15\qj \li1287\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1287\itap0\pararsid2443746\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid2443746\charrsid7828521 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid2449271 \hich\af39\dbch\af39\loch\f39 5.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid2449271\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2449271 \hich\af39\dbch\af39\loch\f39 
At the hearing of the appeal, t}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2443746\charrsid2449271 \hich\af39\dbch\af39\loch\f39 he }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid3960671 \hich\af39\dbch\af39\loch\f39 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 ppellant}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid2443746\charrsid2449271 \hich\af39\dbch\af39\loch\f39  submitted that he became aware of the respondent}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid9074359 
\loch\af39\dbch\af39\hich\f39 \rquote }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2443746\charrsid2449271 \hich\af39\dbch\af39\loch\f39 s decision on or about 14 }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid14180553\charrsid2449271 \hich\af39\dbch\af39\loch\f39 January 2019}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2443746\charrsid2449271 \hich\af39\dbch\af39\loch\f39 
 when his solicitors }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2449271 \hich\af39\dbch\af39\loch\f39 i}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2443746\charrsid2449271 
\hich\af39\dbch\af39\loch\f39 nquired}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2449271 \hich\af39\dbch\af39\loch\f39  from the respondent. Thereupon, an}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid2443746\charrsid2449271 \hich\af39\dbch\af39\loch\f39  email was sent to his former solicitors advising that the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid3960671 
\hich\af39\dbch\af39\loch\f39 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 ppellant}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2449271 
\loch\af39\dbch\af39\hich\f39 \rquote \loch\f39 s }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2443746\charrsid2449271 \hich\af39\dbch\af39\loch\f39 objection }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid2449271 \hich\af39\dbch\af39\loch\f39 was}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2443746\charrsid2449271 \hich\af39\dbch\af39\loch\f39  disallowed. }{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid11472895\charrsid2449271 \hich\af39\dbch\af39\loch\f39 The app\hich\af39\dbch\af39\loch\f39 ellant submitted that it was erroneous to state that the time to appeal }{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6819260 \hich\af39\dbch\af39\loch\f39 commenced}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid11472895\charrsid2449271 \hich\af39\dbch\af39\loch\f39 
 from 31 August }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid14180553\charrsid2449271 \hich\af39\dbch\af39\loch\f39 2017 or}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid11472895\charrsid2449271 \hich\af39\dbch\af39\loch\f39  13 September 2017 as }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6819260 \hich\af39\dbch\af39\loch\f39 he became aware}
{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid11472895\charrsid2449271 \hich\af39\dbch\af39\loch\f39  that }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6819260 
\hich\af39\dbch\af39\loch\f39 his}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid14180553\charrsid2449271 \hich\af39\dbch\af39\loch\f39  objections}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid11472895\charrsid2449271 \hich\af39\dbch\af39\loch\f39  were dealt with }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid14180553\charrsid2449271 \hich\af39\dbch\af39\loch\f39 
on 14}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid11472895\charrsid2449271 \hich\af39\dbch\af39\loch\f39  January 2019.  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid2443746\charrsid2449271 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11472895\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid11472895\charrsid7828521 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid11472895\charrsid7828521 \hich\af39\dbch\af39\loch\f39 6.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid7481556\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid11472895\charrsid7828521 
\hich\af39\dbch\af39\loch\f39 The amended assessment was raised by the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6819260 \hich\af39\dbch\af39\loch\f39 respondent on }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid11472895\charrsid7828521 \hich\af39\dbch\af39\loch\f39 27 April 2017.  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6819260 \hich\af39\dbch\af39\loch\f39 He was assessed over }
{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid11472895\charrsid7828521 \hich\af39\dbch\af39\loch\f39 three years }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6819260 
\hich\af39\dbch\af39\loch\f39 from }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7032309\charrsid7828521 \hich\af39\dbch\af39\loch\f39 2013}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid6819260 \hich\af39\dbch\af39\loch\f39  to }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid11472895\charrsid7828521 \hich\af39\dbch\af39\loch\f39 2015 }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6819260 \hich\af39\dbch\af39\loch\f39 for}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid11472895\charrsid7828521 \hich\af39\dbch\af39\loch\f39  $173,105.51}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6819260 \hich\af39\dbch\af39\loch\f39  on the basis that }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid9074359 \hich\af39\dbch\af39\loch\f39 
the sum has not been }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7032309\charrsid7828521 \hich\af39\dbch\af39\loch\f39 declared }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid9074359 
\hich\af39\dbch\af39\loch\f39 as }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7032309\charrsid7828521 \hich\af39\dbch\af39\loch\f39 income in Fiji. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid3944530 \hich\af39\dbch\af39\loch\f39 The appellant\hich\f39 \rquote \loch\f39 s contention is that these amounts are not chargeable with income tax for the reasons stated\hich\af39\dbch\af39\loch\f39 
 in his grounds of appeal. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7032309\charrsid7828521 \hich\af39\dbch\af39\loch\f39  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid11472895\charrsid7828521 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7032309\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid7032309\charrsid7828521 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid11276902 \hich\af39\dbch\af39\loch\f39 7.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid7481556\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid11276902 \hich\af39\dbch\af39\loch\f39 
On being assessed, }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7032309\charrsid7828521 \hich\af39\dbch\af39\loch\f39 an objection letter was }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid11276902 \hich\af39\dbch\af39\loch\f39 initially }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7032309\charrsid7828521 \hich\af39\dbch\af39\loch\f39 sent }{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 \hich\af39\dbch\af39\loch\f39 by}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7032309\charrsid7828521 \hich\af39\dbch\af39\loch\f39  the }{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid3960671 \hich\af39\dbch\af39\loch\f39 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 ppellant}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 \loch\af39\dbch\af39\hich\f39 \rquote \loch\f39 s}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7032309\charrsid7828521 
\hich\af39\dbch\af39\loch\f39  agent}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 \hich\af39\dbch\af39\loch\f39 , Ajesh Prakash,}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid7032309\charrsid7828521 \hich\af39\dbch\af39\loch\f39  on 5 June 2017.  Thereafter}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 ,}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid7032309\charrsid7828521 \hich\af39\dbch\af39\loch\f39  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159\charrsid7828521 \hich\af39\dbch\af39\loch\f39 O\hich\f39 \rquote 
\loch\f39  Driscoll and Company}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 \hich\af39\dbch\af39\loch\f39 , the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid3960671 
\hich\af39\dbch\af39\loch\f39 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 ppellant}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 
\loch\af39\dbch\af39\hich\f39 \rquote \loch\f39 s }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159\charrsid7828521 \hich\af39\dbch\af39\loch\f39 solicitors }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid7032309\charrsid7828521 \hich\af39\dbch\af39\loch\f39 lodged }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid15093782 \hich\af39\dbch\af39\loch\f39 a timely}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 \hich\af39\dbch\af39\loch\f39  objection }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7032309\charrsid7828521 \hich\af39\dbch\af39\loch\f39 on }
{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 \hich\af39\dbch\af39\loch\f39 his }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7032309\charrsid7828521 
\hich\af39\dbch\af39\loch\f39 behalf}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 \hich\af39\dbch\af39\loch\f39  on}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid7032309\charrsid7828521 \hich\af39\dbch\af39\loch\f39  26 June 2017. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6111468\charrsid7828521 \hich\af39\dbch\af39\loch\f39 
By letter dated 19 June 2017}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 ,}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6111468\charrsid7828521 \hich\af39\dbch\af39\loch\f39 
 the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8677777 \hich\af39\dbch\af39\loch\f39 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 ppellant}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6111468\charrsid7828521 \hich\af39\dbch\af39\loch\f39  informed the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 
\hich\af39\dbch\af39\loch\f39 respondent of having}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6111468\charrsid7828521 \hich\af39\dbch\af39\loch\f39  appointed O\hich\f39 \rquote \loch\f39 
 Driscoll and company as his solicitors }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 \hich\af39\dbch\af39\loch\f39 and }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid6111468\charrsid7828521 \hich\af39\dbch\af39\loch\f39 that all correspondence was to be delivered to his solicitor}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 
\hich\af39\dbch\af39\loch\f39 s}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6111468\charrsid7828521 \hich\af39\dbch\af39\loch\f39 . The }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 \hich\af39\dbch\af39\loch\f39 respondent was provided the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6111468\charrsid7828521 \hich\af39\dbch\af39\loch\f39 
contact deta\hich\af39\dbch\af39\loch\f39 ils of O\hich\f39 \rquote \loch\f39  Driscoll and Company.  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7032309\charrsid7828521 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5839521\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid5839521\charrsid7828521 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid5839521\charrsid7828521 \hich\af39\dbch\af39\loch\f39 8.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid9074359\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid5839521\charrsid7828521 \hich\af39\dbch\af39\loch\f39 
By letter dated 31 August 2017}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 ,}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid5839521\charrsid7828521 \hich\af39\dbch\af39\loch\f39 
 }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 \hich\af39\dbch\af39\loch\f39 the respondent }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid5839521\charrsid7828521 
\hich\af39\dbch\af39\loch\f39 sent a letter to Mr}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 .}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid5839521\charrsid7828521 
\hich\af39\dbch\af39\loch\f39  Prakash declining the objection lodged by him}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 \hich\af39\dbch\af39\loch\f39  on the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid8677777 \hich\af39\dbch\af39\loch\f39 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 ppellant}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid1000159 \loch\af39\dbch\af39\hich\f39 \rquote \loch\f39 s behalf}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid9074359 \hich\af39\dbch\af39\loch\f39 . }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8879214\charrsid9074359 \hich\af39\dbch\af39\loch\f39 The }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid10822963\charrsid9074359 \hich\af39\dbch\af39\loch\f39 
respondent}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8879214\charrsid9074359 \hich\af39\dbch\af39\loch\f39  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid10822963\charrsid9074359 
\hich\af39\dbch\af39\loch\f39 says it }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid874940 \hich\af39\dbch\af39\loch\f39 informed }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid8879214\charrsid9074359 \hich\af39\dbch\af39\loch\f39 the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8677777 \hich\af39\dbch\af39\loch\f39 a}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7608381\charrsid9074359 \hich\af39\dbch\af39\loch\f39 ppellant}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid10822963\charrsid9074359 \loch\af39\dbch\af39\hich\f39 
\rquote \loch\f39 s agent that the objection}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8879214\charrsid9074359 \hich\af39\dbch\af39\loch\f39  review team (ORT) h}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid10822963\charrsid9074359 \hich\af39\dbch\af39\loch\f39 as}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8879214\charrsid9074359 \hich\af39\dbch\af39\loch\f39 
 disallowed the objection in full. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid874940\charrsid16586475 \hich\af39\dbch\af39\loch\f39 The respondent }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid874940 \hich\af39\dbch\af39\loch\f39 submitted that it communicated}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid874940\charrsid16586475 \hich\af39\dbch\af39\loch\f39 
 with the tax agent until the date of the objection decision.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8879214\charrsid9074359 \hich\af39\dbch\af39\loch\f39  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\i\fs24\loch\af39\hich\af39\dbch\af39\insrsid4719279\charrsid9074359 
\par }\pard \ltrpar\s15\qj \li567\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid8879214\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid8879214\charrsid7828521 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid13310305 \hich\af39\dbch\af39\loch\f39 9.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid3166718\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13310305 \hich\af39\dbch\af39\loch\f39 
It was submitted that the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4066763 \hich\af39\dbch\af39\loch\f39 second }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid2254556\charrsid16586475 \hich\af39\dbch\af39\loch\f39 letter}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13310305 \hich\af39\dbch\af39\loch\f39  received on 26 June 2017}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2254556\charrsid16586475 \hich\af39\dbch\af39\loch\f39 , did not instruct the \hich\af39\dbch\af39\loch\f39 respondent to disregard the initial objection letter}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13310305 \hich\af39\dbch\af39\loch\f39  of 5 June 2017}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2254556\charrsid16586475 .}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid3166718 \hich\af39\dbch\af39\loch\f39  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2254556\charrsid3166718 \hich\af39\dbch\af39\loch\f39 
The respondent submitted that it issued its objection decision to the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 ppellant}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid3166718\charrsid3166718 \loch\af39\dbch\af39\hich\f39 \rquote \loch\f39 s tax agent}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2254556\charrsid3166718 \hich\af39\dbch\af39\loch\f39  by post on 31 August 2017}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid3166718\charrsid3166718 ,}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2254556\charrsid3166718 \hich\af39\dbch\af39\loch\f39  and to }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid3166718\charrsid3166718 \hich\af39\dbch\af39\loch\f39 his}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2254556\charrsid3166718 \hich\af39\dbch\af39\loch\f39 
 solicitor on 13 September 2017.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid3166718 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3166718\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid3166718\charrsid3166718 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid16586475 \hich\af39\dbch\af39\loch\f39 10.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1\widctlpar
\tx567\tx993\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid9248611\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid16586475 
\hich\af39\dbch\af39\loch\f39 The respondent submitted\hich\af39\dbch\af39\loch\f39  that in terms of section 16 of the Tax Administration Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 ,}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid16586475 \hich\af39\dbch\af39\loch\f39  a person dissatisfied with }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 
\hich\af39\dbch\af39\loch\f39 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid16586475 \hich\af39\dbch\af39\loch\f39  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 t}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid16586475 \hich\af39\dbch\af39\loch\f39 
ax decision may only lodge one objection to the decision. The respondent submitted that this }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 i}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid16586475 \hich\af39\dbch\af39\loch\f39 \hich\f39 s clear by the phrase \'93\loch\f39 \hich\f39 may lodge an objection\'94\loch\f39 . Th}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid16586475 \hich\af39\dbch\af39\loch\f39  objection }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 must be }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid16586475 \hich\af39\dbch\af39\loch\f39 lodged with the }{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 respondent\hich\f39 \rquote \loch\f39 s chief executive officer}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid16586475 \hich\af39\dbch\af39\loch\f39  within 60 consecutive days of }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 
receiving n}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid16586475 \hich\af39\dbch\af39\loch\f39 otice of }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 
\hich\af39\dbch\af39\loch\f39 a }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid16586475 \hich\af39\dbch\af39\loch\f39 decision.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\i\fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid4466998 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4466998\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid4466998 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid7828521 \hich\af39\dbch\af39\loch\f39 11.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1\widctlpar
\tx567\tx993\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid9248611\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid7828521 
\hich\af39\dbch\af39\loch\f39 The }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 appellant}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid7828521 \hich\af39\dbch\af39\loch\f39  submits that two objections were lodged on his behalf with }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 
\hich\af39\dbch\af39\loch\f39 the respondent }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid7828521 \hich\af39\dbch\af39\loch\f39 within the 60 day period allowed under the Tax Admin
\hich\af39\dbch\af39\loch\f39 istration Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 , and that }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid7828521 \hich\af39\dbch\af39\loch\f39 the}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid16121903 \hich\af39\dbch\af39\loch\f39 re was a response to}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid7828521 \hich\af39\dbch\af39\loch\f39  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 only}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid7828521 \hich\af39\dbch\af39\loch\f39  the first objection lodged by Mr}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 
.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid7828521 \hich\af39\dbch\af39\loch\f39  Prakash. The }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 
\hich\af39\dbch\af39\loch\f39 second objection }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid16121903 \hich\af39\dbch\af39\loch\f39 sent by O\hich\f39 \rquote \loch\f39  Driscoll & Company }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 was disallowed by the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid7828521 \hich\af39\dbch\af39\loch\f39 
email of 14 January 2019.  The }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 appellant}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid7828521 \hich\af39\dbch\af39\loch\f39  submit}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 s}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid7828521 \hich\af39\dbch\af39\loch\f39  that the time to appeal would have run\hich\af39\dbch\af39\loch\f39  from that date}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 , a contention denied by the respondent}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid7828521 .}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \b\i\fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid4466998 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4466998\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid4466998 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid7828521 \hich\af39\dbch\af39\loch\f39 12.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid13310305\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid7828521 
\hich\af39\dbch\af39\loch\f39 Section 16 }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13310305 \hich\af39\dbch\af39\loch\f39 of the Tax Administration Act }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid7828521 \hich\af39\dbch\af39\loch\f39 deals with objection to a ta}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13310305 \hich\af39\dbch\af39\loch\f39 
x decision.  The section states:}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid7828521 \hich\af39\dbch\af39\loch\f39  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid13310305 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13310305\contextualspace {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 
\par }\pard \ltrpar\s15\qj \fi-453\li1440\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid7682865\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 \hich\af39\dbch\af39\loch\f39 (1) }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7682865 \tab }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 \hich\af39\dbch\af39\loch\f39 A person dissatisfie}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305 \hich\af39\dbch\af39\loch\f39 
d with a tax decision may lodge}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 \hich\af39\dbch\af39\loch\f39  an objection to the decision with the CEO \hich\f39 \endash 
\par }\pard \ltrpar\s15\qj \fi-1323\li1890\ri0\sb160\sa220\sl276\slmult1\widctlpar\tx993\tx1440\tx1890\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1890\itap0\pararsid7682865\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 \tab \tab \hich\af39\dbch\af39\loch\f39 (a)\tab In the case of a tax decision that is a tax assessment, within 60 consecutive days of service of the notice of the decision; or 
\par }\pard \ltrpar\s15\qj \fi-873\li1440\ri0\sb160\sa220\sl276\slmult1\widctlpar\tx993\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13310305\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 \tab \tab }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305 
\par }\pard \ltrpar\s15\qj \fi-873\li1440\ri0\sb160\sa220\sl276\slmult1\widctlpar\tx993\tx1890\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid7682865\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305 \tab \tab }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 \hich\af39\dbch\af39\loch\f39 (b)\tab 
In any other case, within 30 consecutive days of service of notice \hich\af39\dbch\af39\loch\f39 of the decision.
\par }\pard \ltrpar\s15\qj \fi-420\li987\ri0\sb160\sa220\sl276\slmult1\widctlpar\tx993\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin987\itap0\pararsid13310305\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 
\par }\pard \ltrpar\s15\qj \fi-870\li1437\ri0\sb160\sa220\sl276\slmult1\widctlpar\tx993\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1437\itap0\pararsid13310305\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 \tab \hich\af39\dbch\af39\loch\f39 (2)\tab If the tax decision to which an objection relates is an amended assessment, a taxpayer\hich\f39 \rquote \loch\f39 
s right to object to the amended assessment is limited to the alterations and additions made in it.
\par }\pard \ltrpar\s15\qj \fi-420\li987\ri0\sb160\sa220\sl276\slmult1\widctlpar\tx993\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin987\itap0\pararsid13310305\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 
\par }\pard \ltrpar\s15\qj \fi-870\li1437\ri0\sb160\sa220\sl276\slmult1\widctlpar\tx993\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1437\itap0\pararsid13310305\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 \tab \hich\af39\dbch\af39\loch\f39 (3)\tab An objection must be lodged in the \hich\af39\dbch\af39\loch\f39 
approved form stating fully and in detail the grounds upon which the person objecting relies to support the objection}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305 \hich\af39\dbch\af39\loch\f39 
, and the approved form shall be signed by the tax payer and the tax agent. }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 
\par }\pard \ltrpar\s15\qj \fi-420\li987\ri0\sb160\sa220\sl276\slmult1\widctlpar\tx993\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin987\itap0\pararsid13310305\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 
\par }\pard \ltrpar\s15\qj \fi-870\li1437\ri0\sb160\sa220\sl276\slmult1\widctlpar\tx993\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1437\itap0\pararsid13310305\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 \tab \hich\af39\dbch\af39\loch\f39 (4)\tab A person may apply}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid7682865 ,}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 \hich\af39\dbch\af39\loch\f39  in writing, to the CEO for an extensi\hich\af39\dbch\af39\loch\f39 
on of time to lodge an objection and the CEO may, if satisfied there is reasonable cause, grant an application under this section and must serve notice of the decision on the }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid7682865 \hich\af39\dbch\af39\loch\f39 aplicant}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 .
\par }\pard \ltrpar\s15\qj \fi-420\li987\ri0\sb160\sa220\sl276\slmult1\widctlpar\tx993\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin987\itap0\pararsid13310305\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 \tab 
\par }\pard \ltrpar\s15\qj \fi-870\li1437\ri0\sb160\sa220\sl276\slmult1\widctlpar\tx993\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1437\itap0\pararsid13310305\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 \tab \hich\af39\dbch\af39\loch\f39 (5)\tab The CEO may by notice require the taxpayer to provide additiona\hich\af39\dbch\af39\loch\f39 l information relevant to the objection.
\par \tab }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305 
\par \tab }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 \hich\af39\dbch\af39\loch\f39 (6)\tab 
Subject to subsection (7), the CEO must consider the objection and either allow the objection in whole or part, or disallow it, and the CEO\hich\f39 \rquote \loch\f39 s decision is referred to as an objection decision.}{\rtlch\fcs1 \af39\afs21 
\ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305 
\par }{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 
\par \tab \hich\af39\dbch\af39\loch\f39 (7)\tab The CEO mu\hich\af39\dbch\af39\loch\f39 
st serve notice of the objection decision on the person objecting no later than 90 consecutive days after lodgment of the objection or, where additional information has been sought in accordance with subsection (5), 90 consecutive days after receipt of su
\hich\af39\dbch\af39\loch\f39 c\hich\af39\dbch\af39\loch\f39 h additional information
\par }\pard \ltrpar\s15\qj \fi-420\li987\ri0\sb160\sa220\sl276\slmult1\widctlpar\tx993\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin987\itap0\pararsid13310305\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 
\par }\pard \ltrpar\s15\qj \fi-870\li1437\ri0\sb160\sa220\sl276\slmult1\widctlpar\tx993\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1437\itap0\pararsid13310305\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 
\fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 \tab \hich\af39\dbch\af39\loch\f39 (8)\tab 
If no objection to a tax decision is lodged within the time for objecting under subsection (1) or, when such time is extended by the CEO, within the extended time, the tax decision is treated as valid and binding upon the tax\hich\af39\dbch\af39\loch\f39 
payer subject to any defect, error, or omission that may have been made in the tax decision or in any proceeding relating to the tax decision required by a tax law}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305 
\loch\af39\dbch\af39\hich\f39 \'94}{\rtlch\fcs1 \af39\afs21 \ltrch\fcs0 \fs21\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid9559 \hich\af39\dbch\af39\loch\f39 . }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid13310305\charrsid7828521 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13310305\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13310305 

\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid2254556\charrsid15604699 \hich\af39\dbch\af39\loch\f39 13.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1\widctlpar
\tx567\tx993\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid9248611\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2254556\charrsid15604699 
\hich\af39\dbch\af39\loch\f39 An application for review must be filed in terms of sections 17 and 82 of the Tax Admini\hich\af39\dbch\af39\loch\f39 stration Act. Section 17 }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid3166718\charrsid15604699 \hich\af39\dbch\af39\loch\f39 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694 \hich\af39\dbch\af39\loch\f39 allows}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid3166718\charrsid15604699 \hich\af39\dbch\af39\loch\f39  a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid2254556\charrsid15604699 \hich\af39\dbch\af39\loch\f39 
 person dissatisfied with an objection decision }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694 \hich\af39\dbch\af39\loch\f39 to}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid2254556\charrsid15604699 \hich\af39\dbch\af39\loch\f39  make an application to the Tax Tribunal in accordance with section 82 for review of the decision.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid15604699\charrsid15604699 \hich\af39\dbch\af39\loch\f39  Section 82 (2) (c) requires a person dissatisfied with a reviewable de\hich\af39\dbch\af39\loch\f39 
cision to lodge an application with the Tax Tribunal within 30 consecutive days }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694 \hich\af39\dbch\af39\loch\f39 of}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid15604699\charrsid15604699 \hich\af39\dbch\af39\loch\f39  being served with notice of the reviewable decision}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid15604699 .}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\i\fs24\loch\af39\hich\af39\dbch\af39\insrsid15604699\charrsid8327694 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8327694\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\i\fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694\charrsid8327694 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid8327694\charrsid8327694 \hich\af39\dbch\af39\loch\f39 14.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1\widctlpar
\tx567\tx993\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid8327694\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694\charrsid8327694 
\hich\af39\dbch\af39\loch\f39 The respondent submitted that the application for review was filed on 14 February 2019 passing the statutory 30 day time line for filing the application for review, and that the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694 \hich\af39\dbch\af39\loch\f39 t}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694\charrsid8327694 \hich\af39\dbch\af39\loch\f39 ribunal}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694 \loch\af39\dbch\af39\hich\f39 \rquote \loch\f39 s finding that }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694\charrsid8327694 
\hich\af39\dbch\af39\loch\f39 the application for review was filed 502 days out of t\hich\af39\dbch\af39\loch\f39 ime}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694 \hich\af39\dbch\af39\loch\f39  is correct}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694\charrsid8327694 \hich\af39\dbch\af39\loch\f39 . }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\i\fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694\charrsid8327694 
\par }\pard \ltrpar\s15\qj \li567\ri0\sb160\sa220\sl276\slmult1\widctlpar\tx567\tx993\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid8327694\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\i\fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694\charrsid8327694 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid8327694\charrsid7828521 \hich\af39\dbch\af39\loch\f39 15.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1\widctlpar
\tx567\tx993\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid8327694\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694\charrsid7828521 
\hich\af39\dbch\af39\loch\f39 The }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694 \hich\af39\dbch\af39\loch\f39 t}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694\charrsid7828521 \hich\af39\dbch\af39\loch\f39 ribunal}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid3231832 \loch\af39\dbch\af39\hich\f39 \rquote \loch\f39 s observation}
{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694\charrsid7828521 \hich\af39\dbch\af39\loch\f39  is }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid3231832 
\hich\af39\dbch\af39\loch\f39 that it is }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694\charrsid7828521 \hich\af39\dbch\af39\loch\f39 bordering on the absurd to suggest that the }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694 \hich\af39\dbch\af39\loch\f39 respondent}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694\charrsid7828521 \hich\af39\dbch\af39\loch\f39  }{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694 \hich\af39\dbch\af39\loch\f39 is}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694\charrsid7828521 \hich\af39\dbch\af39\loch\f39  required }{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694 \hich\af39\dbch\af39\loch\f39 to}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8327694\charrsid7828521 \hich\af39\dbch\af39\loch\f39 
 involve itself in a parallel process dealing with the exact same issue by virtue of the communication that was made by the lega\hich\af39\dbch\af39\loch\f39 l representative.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\i\fs24\loch\af39\hich\af39\dbch\af39\insrsid2254556 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15604699\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\i\fs24\loch\af39\hich\af39\dbch\af39\insrsid15604699\charrsid15604699 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid861610\charrsid8327694 \hich\af39\dbch\af39\loch\f39 16.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1\widctlpar
\tx567\tx993\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid8327694\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid861610\charrsid8327694 
\hich\af39\dbch\af39\loch\f39 The respondent ha}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid12942275 \hich\af39\dbch\af39\loch\f39 s}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid861610\charrsid8327694 \hich\af39\dbch\af39\loch\f39  collected the taxes and penalties under section 21 (3) of the Act which states that tax due under a tax assessment is payable notwithstanding that an 
\hich\af39\dbch\af39\loch\f39 objection, application for review by the tax tribunal, or notice of appeal to the tax court has been lodged by the tax payer in respect of the assessment. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\i\fs24\loch\af39\hich\af39\dbch\af39\insrsid15809517\charrsid15809517 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15809517\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid15809517 

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid15551410 
\par 
\par }\pard \ltrpar\s15\ql \fi-90\li630\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin630\itap0\pararsid13390790\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\loch\af39\hich\af39\dbch\af39\insrsid13390790\charrsid13390790 \hich\af39\dbch\af39\loch\f39 Conclusion
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid13390790\charrsid8327694 \hich\af39\dbch\af39\loch\f39 17.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1\widctlpar
\tx567\tx993\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid8327694\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13390790\charrsid8327694 
\hich\af39\dbch\af39\loch\f39 The respondent submit}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13390790 \hich\af39\dbch\af39\loch\f39 s}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid13390790\charrsid8327694 \hich\af39\dbch\af39\loch\f39  that the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13390790 \hich\af39\dbch\af39\loch\f39 appellant}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13390790\charrsid8327694 \hich\af39\dbch\af39\loch\f39  did not provide any source documents or docume\hich\af39\dbch\af39\loch\f39 ntary eviden}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid13390790 \hich\af39\dbch\af39\loch\f39 ce}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13390790\charrsid8327694 \hich\af39\dbch\af39\loch\f39  to }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13390790 \hich\af39\dbch\af39\loch\f39 explain the bank deposits in Australia, and }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid861610\charrsid8327694 
\hich\af39\dbch\af39\loch\f39 that the tribunal }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid10307389 \hich\af39\dbch\af39\loch\f39 has }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid861610\charrsid8327694 \hich\af39\dbch\af39\loch\f39 considered the merits }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13390790 \hich\af39\dbch\af39\loch\f39 before}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid15809517 \hich\af39\dbch\af39\loch\f39  dismissing the application for extension of time}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid861610\charrsid8327694 \hich\af39\dbch\af39\loch\f39 . }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid15809517 \hich\af39\dbch\af39\loch\f39 The respondent states}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid861610\charrsid8327694 \hich\af39\dbch\af39\loch\f39  that the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13390790 \hich\af39\dbch\af39\loch\f39 a}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7608381 \hich\af39\dbch\af39\loch\f39 ppellant}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid15809517 \loch\af39\dbch\af39\hich\f39 \rquote 
\loch\f39 s }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid861610\charrsid8327694 \hich\af39\dbch\af39\loch\f39 unidentified }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13390790 
\hich\af39\dbch\af39\loch\f39 bank }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid861610\charrsid8327694 \hich\af39\dbch\af39\loch\f39 deposits were deemed as income \hich\af39\dbch\af39\loch\f39 under section}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid15809517 \hich\af39\dbch\af39\loch\f39 s}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid861610\charrsid8327694 \hich\af39\dbch\af39\loch\f39 
 11 and 14 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4153979\charrsid8327694 \hich\af39\dbch\af39\loch\f39 (c)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid861610\charrsid8327694 \hich\af39\dbch\af39\loch\f39  of the Income Tax Act.  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\i\fs24\loch\af39\hich\af39\dbch\af39\insrsid861610\charrsid4466998 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4466998\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\i\fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid4466998 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid4466998 \hich\af39\dbch\af39\loch\f39 18.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1\widctlpar
\tx567\tx993\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid8327694\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid4466998 
\hich\af39\dbch\af39\loch\f39 Both parties agree }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 that the tax payer filed two objections. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid11755846 \hich\af39\dbch\af39\loch\f39 They were filed within the prescribed time. Section 16 (3) of the Act refers to the lodgment of an objection. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 The revenue says there is p\hich\af39\dbch\af39\loch\f39 rovision to file only a single objection, and the appellant didn\hich\f39 \rquote \loch\f39 
t clarify that the second objection was to be taken as the one to be acted upon. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6896628 \hich\af39\dbch\af39\loch\f39 
The respondent replied the objection raised on 5 June 2017. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid11755846 \hich\af39\dbch\af39\loch\f39 There was no reply to the second objection until J
\hich\af39\dbch\af39\loch\f39 anuary 2019. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6896628 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid6896628\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid6896628\charrsid6896628 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 19.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1\widctlpar
\tx567\tx993\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid8327694\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 The}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid11755846 \hich\af39\dbch\af39\loch\f39  legislative provision need not be }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 
\hich\af39\dbch\af39\loch\f39 unnecessarily strain}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid11755846 \hich\af39\dbch\af39\loch\f39 ed. In this instance, t}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998 \hich\af39\dbch\af39\loch\f39 he facts are clear. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid11755846 \hich\af39\dbch\af39\loch\f39 
The provision must be looked at in the context of those facts. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8070047 \hich\af39\dbch\af39\loch\f39 A second objection dated 26 June }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid3681116 \hich\af39\dbch\af39\loch\f39 2017 }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8070047 \hich\af39\dbch\af39\loch\f39 was by the appellant\hich\f39 \rquote \loch\f39 
s solicitor, with instructions to send all correspondences to O\hich\f39 \rquote \loch\f39 Driscoll & Company. If the respondent had any doubt, the matter could have been clarified with the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid2123997 \hich\af39\dbch\af39\loch\f39 appellant or his solicitor, especially as the consequences to the tax pa\hich\af39\dbch\af39\loch\f39 yer of not having an objection dealt with can be prejudicial}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8070047 \hich\af39\dbch\af39\loch\f39 . }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6896628 \hich\af39\dbch\af39\loch\f39 
The appellant says he came to know that the objection filed on 26 June 2017 was rejected only on 14 February 2019. 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid6896628\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid6896628\charrsid6896628 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\loch\af39\hich\af39\dbch\af39\insrsid6896628 \hich\af39\dbch\af39\loch\f39 20.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1\widctlpar
\tx567\tx993\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin567\itap0\pararsid8327694\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6896628 \hich\af39\dbch\af39\loch\f39 
Without going into the merits, it will suffice to say that the tax payer has \hich\af39\dbch\af39\loch\f39 
paid the disputed tax to the revenue authorities. It is a substantial sum. There will be little prejudice to the respondent, whereas a denial of an extension of time could turn out to be damaging to the appellant. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid13896195 \hich\af39\dbch\af39\loch\f39 In the overall circumstances, court is of \hich\af39\dbch\af39\loch\f39 the view the appellant must be allowed to question the basis upon which his }{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid9727503 \hich\af39\dbch\af39\loch\f39 overseas bank deposits}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13896195 \hich\af39\dbch\af39\loch\f39 
 have been assessed. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6896628 \hich\af39\dbch\af39\loch\f39  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8070047 
\hich\af39\dbch\af39\loch\f39   }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4466998\charrsid4466998 \hich\af39\dbch\af39\loch\f39  
\par }\pard\plain \ltrpar\qj \fi-567\li567\ri0\sb160\sa220\sl276\slmult1\widctlpar\tx567\tx993\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid3550822 \cbpat8 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13896195 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid15551410 
\par 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13896195 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\ul\loch\af39\hich\af39\dbch\af39\insrsid7828521\charrsid7828521 \hich\af39\dbch\af39\loch\f39 ORDER}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \b\fs24\ul\loch\af39\hich\af39\dbch\af39\insrsid3550822\charrsid7828521 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\i\loch\af39\hich\af39\dbch\af39\insrsid9321380 \hich\af39\dbch\af39\loch\f39 A.\tab}}\pard\plain \ltrpar\s15\qj \fi-851\li1418\ri0\sb160\sa220\sl276\slmult1\widctlpar
\tx1418\wrapdefault\aspalpha\aspnum\faauto\ls15\adjustright\rin0\lin1418\itap0\pararsid7828521\contextualspace \cbpat8 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid9321380 \hich\af39\dbch\af39\loch\f39 The decision of tax tribunal is set aside. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid6572761 
\par }\pard \ltrpar\s15\qj \li1418\ri0\sb160\sa220\sl276\slmult1\widctlpar\tx1418\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid9321380\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid9321380 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\i\loch\af39\hich\af39\dbch\af39\insrsid9321380 \hich\af39\dbch\af39\loch\f39 B.\tab}}\pard \ltrpar\s15\qj \fi-851\li1418\ri0\sb160\sa220\sl276\slmult1\widctlpar
\tx1560\wrapdefault\aspalpha\aspnum\faauto\ls15\adjustright\rin0\lin1418\itap0\pararsid9321380\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid9321380 \hich\af39\dbch\af39\loch\f39 
The application for review is reinstated. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7828521 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9321380\contextualspace {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid9321380\charrsid9321380 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af39 \ltrch\fcs0 \b\i\loch\af39\hich\af39\dbch\af39\insrsid9321380 \hich\af39\dbch\af39\loch\f39 C.\tab}}\pard \ltrpar\s15\qj \fi-851\li1418\ri0\sb160\sa220\sl276\slmult1\widctlpar
\tx1560\wrapdefault\aspalpha\aspnum\faauto\ls15\adjustright\rin0\lin1418\itap0\pararsid9321380\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid9321380 \hich\af39\dbch\af39\loch\f39 
Parties will bear their costs. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid9321380\charrsid7828521 
\par }\pard \ltrpar\s15\qj \li567\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6572761\contextualspace \cbpat8 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid6572761\charrsid7828521 \hich\af39\dbch\af39\loch\f39  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid8879214\charrsid7828521 
\par }\pard\plain \ltrpar\qc \fi567\li0\ri0\sb160\sa220\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13901217 \cbpat8 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4809284\charrsid7828521 \hich\af39\dbch\af39\loch\f39 Delivered at }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\loch\af39\hich\af39\dbch\af39\insrsid4809284\charrsid7828521 \hich\af39\dbch\af39\loch\f39 Suva}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid4809284\charrsid7828521 \hich\af39\dbch\af39\loch\f39  on this }{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\loch\af39\hich\af39\dbch\af39\insrsid9637234\charrsid7828521 \hich\af39\dbch\af39\loch\f39 24}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\super\loch\af39\hich\af39\dbch\af39\insrsid9637234\charrsid7828521 
\hich\af39\dbch\af39\loch\f39 th}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid9637234\charrsid7828521 \hich\af39\dbch\af39\loch\f39  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\loch\af39\hich\af39\dbch\af39\insrsid4809284\charrsid7828521 \hich\af39\dbch\af39\loch\f39 day of }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\loch\af39\hich\af39\dbch\af39\insrsid9637234\charrsid7828521 \hich\af39\dbch\af39\loch\f39 January}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\loch\af39\hich\af39\dbch\af39\insrsid4809284\charrsid7828521 \hich\af39\dbch\af39\loch\f39 , }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\loch\af39\hich\af39\dbch\af39\insrsid9637234\charrsid7828521 
\hich\af39\dbch\af39\loch\f39 2024}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\loch\af39\hich\af39\dbch\af39\insrsid7682865 .}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\loch\af39\hich\af39\dbch\af39\insrsid4809284\charrsid13901217 
\par }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4809284 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7682865 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13901217 
\par 
\par }\pard \ltrpar\qc \li0\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13901217 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13901217\charrsid7828521 
\hich\af39\dbch\af39\loch\f39 M. Javed Mansoor
\par }\pard \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13901217 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\loch\af39\hich\af39\dbch\af39\insrsid13901217\charrsid7828521 
\hich\af39\dbch\af39\loch\f39 Judge}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13901217\charrsid8201045 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid7682865 
\par }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4809284 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\loch\af39\hich\af39\dbch\af39\insrsid13896195\charrsid7828521 
\par }{\*\themedata 504b030414000600080000002100e9de0fbfff0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb4ec3301045f748fc83e52d4a
9cb2400825e982c78ec7a27cc0c8992416c9d8b2a755fbf74cd25442a820166c2cd933f79e3be372bd1f07b5c3989ca74aaff2422b24eb1b475da5df374fd9ad
5689811a183c61a50f98f4babebc2837878049899a52a57be670674cb23d8e90721f90a4d2fa3802cb35762680fd800ecd7551dc18eb899138e3c943d7e503b6
b01d583deee5f99824e290b4ba3f364eac4a430883b3c092d4eca8f946c916422ecab927f52ea42b89a1cd59c254f919b0e85e6535d135a8de20f20b8c12c3b0
0c895fcf6720192de6bf3b9e89ecdbd6596cbcdd8eb28e7c365ecc4ec1ff1460f53fe813d3cc7f5b7f020000ffff0300504b030414000600080000002100a5d6
a7e7c0000000360100000b0000005f72656c732f2e72656c73848fcf6ac3300c87ef85bd83d17d51d2c31825762fa590432fa37d00e1287f68221bdb1bebdb4f
c7060abb0884a4eff7a93dfeae8bf9e194e720169aaa06c3e2433fcb68e1763dbf7f82c985a4a725085b787086a37bdbb55fbc50d1a33ccd311ba548b6309512
0f88d94fbc52ae4264d1c910d24a45db3462247fa791715fd71f989e19e0364cd3f51652d73760ae8fa8c9ffb3c330cc9e4fc17faf2ce545046e37944c69e462
a1a82fe353bd90a865aad41ed0b5b8f9d6fd010000ffff0300504b0304140006000800000021006b799616830000008a0000001c0000007468656d652f746865
6d652f7468656d654d616e616765722e786d6c0ccc4d0ac3201040e17da17790d93763bb284562b2cbaebbf600439c1a41c7a0d29fdbd7e5e38337cedf14d59b
4b0d592c9c070d8a65cd2e88b7f07c2ca71ba8da481cc52c6ce1c715e6e97818c9b48d13df49c873517d23d59085adb5dd20d6b52bd521ef2cdd5eb9246a3d8b
4757e8d3f729e245eb2b260a0238fd010000ffff0300504b03041400060008000000210030dd4329a8060000a41b0000160000007468656d652f7468656d652f
7468656d65312e786d6cec594f6fdb3614bf0fd87720746f6327761a07758ad8b19b2d4d1bc46e871e698996d850a240d2497d1bdae38001c3ba618715d86d87
615b8116d8a5fb34d93a6c1dd0afb0475292c5585e9236d88aad3e2412f9e3fbff1e1fa9abd7eec70c1d1221294fda5efd72cd4324f1794093b0eddd1ef62fad
79482a9c0498f184b4bd2991deb58df7dfbb8ad755446282607d22d771db8b944ad79796a40fc3585ee62949606ecc458c15bc8a702910f808e8c66c69b9565b
5d8a314d3c94e018c8de1a8fa94fd05093f43672e23d06af89927ac06762a049136785c10607758d9053d965021d62d6f6804fc08f86e4bef210c352c144dbab
999fb7b4717509af678b985ab0b6b4ae6f7ed9ba6c4170b06c788a705430adf71bad2b5b057d03606a1ed7ebf5babd7a41cf00b0ef83a6569632cd467faddec9
699640f6719e76b7d6ac355c7c89feca9cccad4ea7d36c65b258a206641f1b73f8b5da6a6373d9c11b90c537e7f08dce66b7bbeae00dc8e257e7f0fd2badd586
8b37a088d1e4600ead1ddaef67d40bc898b3ed4af81ac0d76a197c86826828a24bb318f3442d8ab518dfe3a20f000d6458d104a9694ac6d88728eee2782428d6
0cf03ac1a5193be4cbb921cd0b495fd054b5bd0f530c1931a3f7eaf9f7af9e3f45c70f9e1d3ff8e9f8e1c3e3073f5a42ceaa6d9c84e5552fbffdeccfc71fa33f
9e7ef3f2d117d57859c6fffac327bffcfc793510d26726ce8b2f9ffcf6ecc98baf3efdfdbb4715f04d814765f890c644a29be408edf3181433567125272371be
15c308d3f28acd249438c19a4b05fd9e8a1cf4cd296699771c393ac4b5e01d01e5a30a787d72cf1178108989a2159c77a2d801ee72ce3a5c545a6147f32a9979
3849c26ae66252c6ed637c58c5bb8b13c7bfbd490a75330f4b47f16e441c31f7184e140e494214d273fc80900aedee52ead87597fa824b3e56e82e451d4c2b4d
32a423279a668bb6690c7e9956e90cfe766cb37b077538abd27a8b1cba48c80acc2a841f12e698f13a9e281c57911ce298950d7e03aba84ac8c154f8655c4f2a
f074481847bd804859b5e696007d4b4edfc150b12addbecba6b18b148a1e54d1bc81392f23b7f84137c2715a851dd0242a633f900710a218ed715505dfe56e86
e877f0034e16bafb0e258ebb4faf06b769e888340b103d331115bebc4eb813bf83291b63624a0d1475a756c734f9bbc2cd28546ecbe1e20a3794ca175f3fae90
fb6d2dd99bb07b55e5ccf68942bd0877b23c77b908e8db5f9db7f024d9239010f35bd4bbe2fcae387bfff9e2bc289f2fbe24cfaa301468dd8bd846dbb4ddf1c2
ae7b4c191ba8292337a469bc25ec3d411f06f53a73e224c5292c8de0516732307070a1c0660d125c7d44553488700a4d7bddd3444299910e254ab984c3a219ae
a4adf1d0f82b7bd46cea4388ad1c12ab5d1ed8e1153d9c9f350a3246aad01c6873462b9ac05999ad5cc988826eafc3acae853a33b7ba11cd1445875ba1b236b1
399483c90bd560b0b0263435085a21b0f22a9cf9356b38ec6046026d77eba3dc2dc60b17e92219e180643ed27acffba86e9c94c7ca9c225a0f1b0cfae0788ad5
4adc5a9aec1b703b8b93caec1a0bd8e5de7b132fe5113cf312503b998e2c2927274bd051db6b35979b1ef271daf6c6704e86c73805af4bdd476216c26593af84
0dfb5393d964f9cc9bad5c313709ea70f561ed3ea7b053075221d51696910d0d339585004b34272bff7213cc7a510a5454a3b349b1b206c1f0af490176745d4b
c663e2abb2b34b23da76f6352ba57ca2881844c1111ab189d8c7e07e1daaa04f40255c77988aa05fe06e4e5bdb4cb9c5394bbaf28d98c1d971ccd20867e556a7
689ec9166e0a522183792b8907ba55ca6e943bbf2a26e52f48957218ffcf54d1fb09dc3eac04da033e5c0d0b8c74a6b43d2e54c4a10aa511f5fb021a07533b20
5ae07e17a621a8e082dafc17e450ffb739676998b48643a4daa7211214f623150942f6a02c99e83b85583ddbbb2c4996113211551257a656ec1139246ca86be0
aadedb3d1441a89b6a929501833b197fee7b9641a3503739e57c732a59b1f7da1cf8a73b1f9bcca0945b874d4393dbbf10b1680f66bbaa5d6f96e77b6f59113d
316bb31a795600b3d256d0cad2fe354538e7566b2bd69cc6cbcd5c38f0e2bcc63058344429dc2121fd07f63f2a7c66bf76e80d75c8f7a1b622f878a18941d840
545fb28d07d205d20e8ea071b283369834296bdaac75d256cb37eb0bee740bbe278cad253b8bbfcf69eca23973d939b97891c6ce2cecd8da8e2d343578f6648a
c2d0383fc818c798cf64e52f597c740f1cbd05df0c264c49134cf09d4a60e8a107260f20f92d47b374e32f000000ffff0300504b030414000600080000002100
0dd1909fb60000001b010000270000007468656d652f7468656d652f5f72656c732f7468656d654d616e616765722e786d6c2e72656c73848f4d0ac2301484f7
8277086f6fd3ba109126dd88d0add40384e4350d363f2451eced0dae2c082e8761be9969bb979dc9136332de3168aa1a083ae995719ac16db8ec8e4052164e89
d93b64b060828e6f37ed1567914b284d262452282e3198720e274a939cd08a54f980ae38a38f56e422a3a641c8bbd048f7757da0f19b017cc524bd62107bd500
1996509affb3fd381a89672f1f165dfe514173d9850528a2c6cce0239baa4c04ca5bbabac4df000000ffff0300504b01022d0014000600080000002100e9de0f
bfff0000001c0200001300000000000000000000000000000000005b436f6e74656e745f54797065735d2e786d6c504b01022d0014000600080000002100a5d6
a7e7c0000000360100000b00000000000000000000000000300100005f72656c732f2e72656c73504b01022d00140006000800000021006b799616830000008a
0000001c00000000000000000000000000190200007468656d652f7468656d652f7468656d654d616e616765722e786d6c504b01022d00140006000800000021
0030dd4329a8060000a41b00001600000000000000000000000000d60200007468656d652f7468656d652f7468656d65312e786d6c504b01022d001400060008
00000021000dd1909fb60000001b0100002700000000000000000000000000b20900007468656d652f7468656d652f5f72656c732f7468656d654d616e616765722e786d6c2e72656c73504b050600000000050005005d010000ad0a00000000}
{\*\colorschememapping 3c3f786d6c2076657273696f6e3d22312e302220656e636f64696e673d225554462d3822207374616e64616c6f6e653d22796573223f3e0d0a3c613a636c724d
617020786d6c6e733a613d22687474703a2f2f736368656d61732e6f70656e786d6c666f726d6174732e6f72672f64726177696e676d6c2f323030362f6d6169
6e22206267313d226c743122207478313d22646b3122206267323d226c743222207478323d22646b322220616363656e74313d22616363656e74312220616363
656e74323d22616363656e74322220616363656e74333d22616363656e74332220616363656e74343d22616363656e74342220616363656e74353d22616363656e74352220616363656e74363d22616363656e74362220686c696e6b3d22686c696e6b2220666f6c486c696e6b3d22666f6c486c696e6b222f3e}
{\*\latentstyles\lsdstimax267\lsdlockeddef0\lsdsemihiddendef1\lsdunhideuseddef1\lsdqformatdef0\lsdprioritydef99{\lsdlockedexcept \lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority0 \lsdlocked0 Normal;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority9 \lsdlocked0 heading 1;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 2;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 3;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 4;
\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 5;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 6;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 7;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 8;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 9;
\lsdpriority39 \lsdlocked0 toc 1;\lsdpriority39 \lsdlocked0 toc 2;\lsdpriority39 \lsdlocked0 toc 3;\lsdpriority39 \lsdlocked0 toc 4;\lsdpriority39 \lsdlocked0 toc 5;\lsdpriority39 \lsdlocked0 toc 6;\lsdpriority39 \lsdlocked0 toc 7;
\lsdpriority39 \lsdlocked0 toc 8;\lsdpriority39 \lsdlocked0 toc 9;\lsdqformat1 \lsdpriority35 \lsdlocked0 caption;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority10 \lsdlocked0 Title;\lsdpriority1 \lsdlocked0 Default Paragraph Font;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority11 \lsdlocked0 Subtitle;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority22 \lsdlocked0 Strong;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority20 \lsdlocked0 Emphasis;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority59 \lsdlocked0 Table Grid;\lsdunhideused0 \lsdlocked0 Placeholder Text;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority1 \lsdlocked0 No Spacing;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 1;\lsdunhideused0 \lsdlocked0 Revision;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority34 \lsdlocked0 List Paragraph;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority29 \lsdlocked0 Quote;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority30 \lsdlocked0 Intense Quote;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority19 \lsdlocked0 Subtle Emphasis;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority21 \lsdlocked0 Intense Emphasis;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority31 \lsdlocked0 Subtle Reference;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority32 \lsdlocked0 Intense Reference;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority33 \lsdlocked0 Book Title;\lsdpriority37 \lsdlocked0 Bibliography;\lsdqformat1 \lsdpriority39 \lsdlocked0 TOC Heading;}}{\*\datastore 010500000200000018000000
4d73786d6c322e534158584d4c5265616465722e362e30000000000000000000000e0000
d0cf11e0a1b11ae1000000000000000000000000000000003e000300feff0900060000000000000000000000010000000100000000000000001000000200000001000000feffffff0000000000000000ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffdffffff04000000feffffff05000000fefffffffeffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffff52006f006f007400200045006e00740072007900000000000000000000000000000000000000000000000000000000000000000000000000000000000000000016000500ffffffffffffffff010000000c6ad98892f1d411a65f0040963251e5000000000000000000000000b0f4
1a026052da010300000080020000000000004d0073006f004400610074006100530074006f0072006500000000000000000000000000000000000000000000000000000000000000000000000000000000001a000101ffffffffffffffff020000000000000000000000000000000000000000000000b0f41a026052da01
b0f41a026052da01000000000000000000000000ca0031005100d700cf00dc004100cf00d100450034005100c800d000d80058005200580032004a00df0051003d003d000000000000000000000000000000000032000101ffffffffffffffff030000000000000000000000000000000000000000000000b0f41a026052
da01b0f41a026052da010000000000000000000000004900740065006d0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000a000201ffffffff04000000ffffffff000000000000000000000000000000000000000000000000
00000000000000000000000000000000d800000000000000010000000200000003000000feffffff0500000006000000070000000800000009000000feffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff3c623a536f75726365732053656c65637465645374796c653d225c4150412e58534c22205374796c654e616d653d224150412220786d6c6e733a623d22687474703a2f2f736368656d61732e6f70656e786d6c666f726d6174732e6f7267
2f6f6666696365446f63756d656e742f323030362f6269626c696f6772617068792220786d6c6e733d22687474703a2f2f736368656d61732e6f70656e786d6c666f726d6174732e6f72672f6f6666696365446f63756d656e742f323030362f6269626c696f677261706879223e3c2f623a536f75726365733e00000000
0000000000000000000000000000000000000000000000000000000000000000000000003c3f786d6c2076657273696f6e3d22312e302220656e636f64696e673d225554462d3822207374616e64616c6f6e653d226e6f223f3e0d0a3c64733a6461746173746f72654974656d2064733a6974656d49443d227b42463337
423441392d324643302d343743342d393041332d3045313734353737303946447d2220786d6c6e733a64733d22687474703a2f2f736368656d61732e6f70656e786d6c666f726d6174732e6f72672f6f6666696365446f63756d656e742f323030362f637573746f6d586d6c223e3c64733a736368656d61526566733e3c
64733a736368656d615265662064733a7572693d22687474703a2f2f736368656d61732e6f70656e500072006f007000650072007400690065007300000000000000000000000000000000000000000000000000000000000000000000000000000000000000000016000200ffffffffffffffffffffffff000000000000
0000000000000000000000000000000000000000000000000000000000000400000055010000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff00000000
00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff0000
000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff
000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000786d6c666f726d6174732e6f72672f6f6666696365446f63756d656e742f323030362f6269626c696f677261706879222f3e3c2f64733a736368656d61526566733e3c2f64733a6461746173746f
72654974656d3e0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000
00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000105000000000000}}