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    <title>Pre-deposit payment at Tribunal Appeal</title>
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    <description>Where a pre-deposit was paid at Commissioner (Appeals), the Tribunal-stage requirement is assessed on the aggregate pre-deposit; amounts already deposited are credited and only the shortfall between prior deposits and the total pre-deposit required for Tribunal appeal is payable. Payments made during audit or investigation are included in this aggregation, and deposits refunded when an earlier appeal succeeds remain part of the accounting for the Tribunal-stage pre-deposit obligation.</description>
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      <title>Pre-deposit payment at Tribunal Appeal</title>
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      <description>Where a pre-deposit was paid at Commissioner (Appeals), the Tribunal-stage requirement is assessed on the aggregate pre-deposit; amounts already deposited are credited and only the shortfall between prior deposits and the total pre-deposit required for Tribunal appeal is payable. Payments made during audit or investigation are included in this aggregation, and deposits refunded when an earlier appeal succeeds remain part of the accounting for the Tribunal-stage pre-deposit obligation.</description>
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