Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 8 · Board of Review
56. Proceedings before Board
Feedback & supportLast amended by an amending law of 2025. 3 amendments in all.
Subject to subsections (2) and (3), all proceedings before the Board must be heard in private.
Board
“Board” means the Goods and Services Tax Board of Review established under section 50;
Where the Comptroller or the appellant at the hearing before the Board (called in this section the appellant) applies to the Board that the proceedings be heard by way of a hearing open to the public, the Board may direct that the proceedings be so heard, despite any objection from the other party to the proceedings.
Comptroller
“Comptroller” means the Comptroller of Goods and Services Tax appointed under section 4 and includes for all purposes of this Act, except the exercise of the powers conferred upon the Comptroller by section 5(2), a Deputy Comptroller or an Assistant Comptroller;
Where in the opinion of the Board any proceedings heard in private ought to be reported, the Board may publish or authorise the publication of the facts of the case, the arguments and the decision relating to these proceedings without disclosing the name of the appellant concerned.
However, the name of the appellant may be disclosed in the publication mentioned in subsection (3) with the appellant’s consent.
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.