Goods and Services Tax (Appeals Procedure for Board of Review) Regulations 2023

  Table of Contents

  Enacting Formula

1 Citation and commencement

2 Definitions and application

3 Notice of appeal and petition of appeal

4 Defective notice of appeal

5 Amendment of petition of appeal

6 Withdrawal of appeal

7 Case management

8 Joinder of parties

9 Hearing of appeals

10 Order to attend or order to produce documents

11 Adjournment

12 Transcription

13 Notification of decision of appeal panel

14 Costs

15 Non‑compliance with order

16 Correction of error

17 Presiding member of appeal panel

18 Procedure for objection to member’s appointment to appeal panel

19 Record of proceedings

20 Fees

21 Practice directions

22 Revocation