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    <title>Amendment of section 177.</title>
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    <description>Amendment substitutes the existing reference to Commissioner (Appeals) with Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby authorising the Joint Commissioner (Appeals) to exercise the appellate role previously ascribed solely to the Commissioner (Appeals).</description>
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      <description>Amendment substitutes the existing reference to Commissioner (Appeals) with Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby authorising the Joint Commissioner (Appeals) to exercise the appellate role previously ascribed solely to the Commissioner (Appeals).</description>
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