Appeals to Appellate Tribunal expanded to cover search-related and Commissioner-approved assessment orders and Commissioner-directed appeals. Amendments expand appeals to the Appellate Tribunal to include assessment and reassessment orders arising from search-related proceedings and orders passed with the Commissioner's approval, and introduce a Commissioner power to direct appeals against Dispute Resolution Panel outcomes with a prescribed short filing period; cross-objections by either party against orders passed in pursuance of Dispute Resolution Panel directions are also sanctioned and to be treated as appeals within statutory time limits.
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Provisions expressly mentioned in the judgment/order text.
Appeals to Appellate Tribunal expanded to cover search-related and Commissioner-approved assessment orders and Commissioner-directed appeals.
Amendments expand appeals to the Appellate Tribunal to include assessment and reassessment orders arising from search-related proceedings and orders passed with the Commissioner's approval, and introduce a Commissioner power to direct appeals against Dispute Resolution Panel outcomes with a prescribed short filing period; cross-objections by either party against orders passed in pursuance of Dispute Resolution Panel directions are also sanctioned and to be treated as appeals within statutory time limits.
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