Authorisation to be filed: authorised representative must electronically file authorisation before hearing, disclosing relationship or employment capacity.

An authorised representative appearing for an assessee at the hearing must electronically file, before commencement of the hearing, a document authorising him to appear; if a relative, the document must state the nature of the relationship, and if a person regularly employed by the assessee, the document must state the capacity in which he is employed.

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