Part 19Taxing Acts

Part 19—Taxing Acts 88 Tribunal need not be constituted by a lawyer Section 64(2) does not apply to a proceeding under a taxing Act. 89 Information to be provided to the Tribunal (1) If the Commissioner of State Revenue is requested to refer a decision to the Tribunal under a taxing Act, the Commissioner must lodge with the Tribunal— (a) written notice of the request; and (b) 2 copies of all documents on file in the Commissioner's office relating to the relevant— (i) assessment or decision; and (ii) objection; and (iii) disallowance of objection. (2) Section 49 does not apply to a proceeding under a taxing Act for review of a decision of the Commissioner of State Revenue. Sch. 1 cl. 90 amended by No. 74/2000 s. 3(Sch. 1 item 139.2). 90 Compulsory conference in tax proceedings In a proceeding under a taxing Act for review of a decision of the Commissioner of State Revenue, the Tribunal or the principal registrar may only require the parties to attend a compulsory conference with the consent of the Commissioner. 91 Costs (1) Each party is to bear their own costs in a proceeding under a taxing Act. (2) Division 8 of Part 4 does not apply to a proceeding under a taxing Act. Sch. 1 cl. 91A inserted by No. 44/2008 s. 105(2).