National Tax Tribunal: consolidated appellate forum replacing prior tribunal references, with transitional rules for pre existing appeals. The Schedule establishes the National Tax Tribunal across multiple tax statutes by inserting a statutory definition, substituting or inserting the ... Summary
National Tax Tribunal: consolidated appellate forum replacing prior tribunal references, with transitional rules for pre existing appeals.
The Schedule establishes the National Tax Tribunal across multiple tax statutes by inserting a statutory definition, substituting or inserting the tribunal in place of prior appellate references, omitting specified sections that provided alternative appellate routes, and prescribing transitional language for appeals and judgments predating the tribunal; it requires assessing officers to give effect to National Tax Tribunal judgments on certified copies and adjusts references to Supreme Court procedures and costs accordingly.
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