52. Amendment of section 54

In the Goods and Services Tax Act 1993, in section 54 —

in subsection (3), replace “The” with “Subject to subsection (3A), the”; and

after subsection (3), insert —“(3A) An appeal under subsection (2) must be filed, and any document necessary for the purpose of filing the appeal must be served on all parties who have an interest in the matter, within 28 days after the date of the decision of the Board.”.