A person must file an application or appeal under subsection 106 (1), 106A (1), 107 (1) or 110 (1) or section 132 of the Assessment Act within 28 days after receiving:

(a)

for an application under subsection 106 (1), 106A (1) or 107 (1) of the Assessment Act — a notice given under section 34 or subsection 98ZC (2) of that Act; and

(b)

for an appeal under subsection 110 (1) or section 132 of the Assessment Act — a notice given under subsection 98ZC (2) of that Act.

Note 1
A person may apply for an extension of time to file after the time limit mentioned in this rule by filing a Form 2 and an affidavit (see rules 1.14 and 5.01).
Note 2
For information about when a document is taken to be served, see rule 7.17.