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    <title>Amendment of section 253</title>
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    <description>The amendment clarifies that prior references to the Deputy Commissioner (Appeals) apply to matters before 1 October 1998, and substitutes subsections prescribing that appeals to the Appellate Tribunal must be in the prescribed form and verified accordingly. Appeals filed on or after 1 October 1998 must be accompanied by a fee scaled to the assessee&#039;s total income as computed by the Assessing Officer, subject to a maximum; appeals under subsection (2) and memoranda of cross-objections under subsection (4) are exempt, and a separate fee is prescribed for stay of demand applications.</description>
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      <description>The amendment clarifies that prior references to the Deputy Commissioner (Appeals) apply to matters before 1 October 1998, and substitutes subsections prescribing that appeals to the Appellate Tribunal must be in the prescribed form and verified accordingly. Appeals filed on or after 1 October 1998 must be accompanied by a fee scaled to the assessee&#039;s total income as computed by the Assessing Officer, subject to a maximum; appeals under subsection (2) and memoranda of cross-objections under subsection (4) are exempt, and a separate fee is prescribed for stay of demand applications.</description>
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