Appeal files are generally dealt with chronologically, based on date of receipt. The average processing time for appeals in 2016 from the date of receipt of the Department file was 103 days. The target turnaround time for appeals in 2017 is 90 days. The time taken to finalise appeals can vary depending on a number of matters such as the complexity of an appeal case, availability of appellants and of Department officials for appeal oral hearings, and where necessary the need to obtain legal advice before finalising a case. Staff requirements are monitored on an on-going basis to determine if additional resources are required.