Appeal timeframe: appeals to be decided within four years where possible; appellate body given discretion over costs.

The amendment empowers the Appellate Tribunal to, where possible, hear and decide appeals within four years from the end of the financial year in which the appeal is filed and states that the cost of any appeal shall be at the discretion of the Tribunal. It also broadens an existing statutory cross-reference to include an additional downstream provision, thereby clarifying the post-disposition statutory route.

---

---

---