Regulation 3

be in the form published on the MOF website; (b)be completed in accordance with the directions specified in the form; (c)be lodged through the MOF website;

include the following information:

the full name and address of the appellant; (ii)an email address and any other particulars for the purpose of communicating by email with the appellant or the appellant’s authorised representative (as defined in regulation 9(3));

the appellant’s GST registration number, if any;

in the case of an appeal against a decision of the Comptroller under section 49 of the Act on the appellant’s application for review and revision of the Comptroller’s earlier decision —

the date of the Comptroller’s disputed decision mentioned in section 49(1) of the Act; and

the date of the Comptroller’s decision on the appellant’s application for review and revision under section 49 of the Act; (v)in the case of an appeal against a decision of the Comptroller on the appellant’s application for review and revision of the Comptroller’s earlier decision with respect to a matter mentioned in section 49(1)(k) of the Act — a description of the declaration of the Comptroller that the appellant is objecting to and whether the appellant is seeking a cancellation or variation of that declaration; (vi)in the case of an appeal under section 79(4)(f) of the Act —

the share of moneys or proceeds of sale (as the case may be) mentioned in section 79(4) of the Act, that the appellant claims to be entitled to; and

the date the appellant is informed of the Comptroller’s decision under section 79(4)(e) of the Act; and

be accompanied by any documents that may be specified in the form.