Powers of the Joint Commissioner (Appeals): expanded authority to confirm, vary or annul assessment and penalty orders on appeal. Amendment expressly grants the Joint Commissioner (Appeals) powers to confirm, reduce, enhance or annul assessments, to confirm, cancel or vary penalty orders (including enhancing or reducing penalties), and to pass any other orders in appeals; and substitutes references in sub section (2) and the Explanation so that the provisions apply to the Joint Commissioner (Appeals) or the Commissioner (Appeals), as appropriate.