Hearing before Board

At the hearing of the appeal before the Board the parties must attend either in person or by a lawyer. See s 25(4).

• If mechanical recording or verbatim reporting services are required, application must be made to the Registrar. See Practice Direction No. 3 of 2001.
• Directions may be given for witnesses to give evidence by affidavit and to attend for cross examination and for documents to be produced and parties must ensure that these and all other directions given and orders made are complied with and obeyed within the time stipulated.
• When the appeal is against an Award of $250,000 or more, the Board comprises the Commissioner and two assessors. When the appeal is against an Award of less than $250,000, the Board comprises the Commissioner sitting alone, or, if he thinks fit, with two assessors.

After hearing an appeal, the Board may confirm, reduce, increase or annul the Award or make such other order as to it may seem fit.

The decision of the Board shall be final except that where the award as determined by the Board (excluding the amount of any costs awarded) exceeds $5000 the Appellant or the Collector may appeal to the Court of Appeal upon any question of law. See s 29(1) and s 29(2).