Appeal transfer: appeals filed between 1 October 1998 and before 1 June 2000 move to Commissioner (Appeals). A new transitional provision transfers every appeal filed on or after 1 October 1998 but before 1 June 2000 that was before the Deputy Commissioner (Appeals), and any matter arising from it and pending on that date, to the Commissioner (Appeals), who may proceed with such appeals or matters from the stage at which they stood on the transfer date.