Appeal jurisdiction expansion: appeals may be brought to the Joint Commissioner (Appeals) alongside the Commissioner (Appeals). Amendment expands appellate jurisdiction by authorising appeals to the Joint Commissioner (Appeals) alongside the Commissioner (Appeals). The opening of subsection (1) is altered to permit filing to the Joint Commissioner (Appeals) from the stated operative date, and subsections (3) and the proviso to subsection (4) are amended to substitute references to 'Commissioner (Appeals)' with 'Joint Commissioner (Appeals) or the Commissioner (Appeals)', expressly recognising the Joint Commissioner (Appeals) as an appellate authority.
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Appeal jurisdiction expansion: appeals may be brought to the Joint Commissioner (Appeals) alongside the Commissioner (Appeals).
Amendment expands appellate jurisdiction by authorising appeals to the Joint Commissioner (Appeals) alongside the Commissioner (Appeals). The opening of subsection (1) is altered to permit filing to the Joint Commissioner (Appeals) from the stated operative date, and subsections (3) and the proviso to subsection (4) are amended to substitute references to "Commissioner (Appeals)" with "Joint Commissioner (Appeals) or the Commissioner (Appeals)", expressly recognising the Joint Commissioner (Appeals) as an appellate authority.
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