Income-tax rules now allow authorised representatives and urge appeals to be decided within six months. The amendment replaces references to a legal practitioner with an authorised representative in rules governing representation, inserts an Explanation defining 'authorised representative' by reference to subsection (2) clauses (iii)-(vii) of section 288, and adds a requirement that the Tax Recovery Commissioner dispose of appeals expeditiously, with an endeavour to conclude them within six months of presentation.