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Procedure for objection to member’s appointment to appeal panel

Income Tax (Appeals Procedure for Board of Review) Regulations 2023

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—(1) Subject to these Regulations, any party is entitled to lodge with —(a)the Chairperson; or(b)a Deputy Chairperson authorised by the Chairperson,an objection to the appointment of any member of the Board to an appeal panel.(2) Despite anything in these Regulations, an objection to the appointment of the Chairperson to an appeal panel may be determined by the Chairperson.(3) An objection to the appointment of a member of the Board to an appeal panel must state the reason for the objection.(4) The Chairperson, or a Deputy Chairperson authorised by the Chairperson, must determine whether the reason for the objection is valid.(5) Where the Chairperson, or the Deputy Chairperson authorised by the Chairperson, determines under paragraph (4) that there is a valid reason for the objection, the member of the Board in respect of whom the objection was made must not be appointed to the appeal panel.(6) Where the Chairperson, or the Deputy Chairperson authorised by the Chairperson, determines under paragraph (4) that there is no valid reason for the objection, the Chairperson or Deputy Chairperson must inform the objecting party that the objection is rejected.(7) A member of the Board may be appointed to an appeal panel if all objections to the member’s appointment have been rejected under paragraph (6).(8) The decision of the Chairperson or Deputy Chairperson under paragraph (5) or (6) is final.

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