Each appeal will be decided by a panel comprising the Chairman and at least two other members selected by the Chairman.
The Appeal Board will decide on the procedures applicable to the appeal and may issue directions to parties which they must comply with. The Appeal Board may consider and determine any appeal by considering only the written submissions and may call for a hearing, if necessary.
The Appeal Board has the powers to:
- confirm, vary or reverse the determination or direction appealed against
- direct the Commissioner to reconsider the determination or direction appealed against.
The decision of the Appeal Board is final.
If the Commissioner’s decision is upheld on appeal, you will need to pay interest on any unpaid financial penalty counting from the original deadline for payment stated in the determination.
More information on the procedures of the Appeal Board.