xmlns:atom="http://www.w3.org/2005/Atom"
Introductory Text
1.Citation and commencement
2.Application and interpretation
3.Method of appealing
4.Time limit for appealing
5.Acknowledgement of notice of appeal and notification to the Commissioner
6.Reply by Commissioner
7.Application for striking out
8.Amendment and supplementary grounds
9.Withdrawal of appeal
10.Consolidation of appeals
11.Directions
12.Power to require entry of premises for testing of equipment or material
13.Power to determine without a hearing
14.Time and place of hearings
15.Summoning of witnesses
16.Representation at a hearing
17.Default of appearance at hearing
18.Hearings and determinations in the case of appeals against an information notice
19.Hearings in public or in private
20.Conduct of proceedings at hearing
21.Preliminary and incidental matters
22.Burden of proof
23.Evidence
24.Determination of appeal
25.Costs
26.Irregularities
27.Notices etc.
Signature
Explanatory Note