Clause 71

In the Goods and Services Tax Act 1993, in section 56, after subsection (3), insert —“(4) However, the name of the appellant may be disclosed in the publication mentioned in subsection (3) with the appellant’s consent.(5) Subsection (4) applies to any proceedings before the Board that are heard before, on or after the date of commencement of section 71 of the Finance (Income Taxes) Act 2025.”.