Regulation 6

must state —

the name and address of the appellant;

the name and address of the appellant’s authorised representative or legal representative (if any); and

an address in Singapore for the service of documents;

must contain —

a concise statement of the circumstances under which the appeal arises, the facts and the issues in the appeal;

a summary of the grounds for appealing against the appealable decision of the Commissioner, identifying, in particular —

the extent (if any) to which the appellant contends that the appealable decision was based on an error of fact or was wrong in law; and

the extent (if any) to which the appellant is appealing against the Commissioner’s exercise of discretion in making the appealable decision;

a succinct presentation of the arguments of fact or law supporting each ground of appeal; and

the relief or directions (if any) sought by the appellant;

must be signed and dated by the appellant, or on his or her behalf by his or her authorised representative or legal representative; and

must be accompanied by —

a copy of the appealable decision; and

any documents supporting the arguments of fact or law.