This note is not part of the regulations, but is intended to indicate their general effect.
These regulations, which come into force on 1 April 2008, amend the Taxation Review Authorities Regulations 1998.
These regulations increase the filing fee for an application to be heard by a Taxation Review Authority from $50 (for the small claims jurisdiction) or $100 (for the general jurisdiction) to $400.
The regulations also prescribe criteria for determining whether the filing fee may be waived. A person is eligible for a waiver in certain circumstances, which include financial hardship or if the proceedings concern matters of genuine public interest.
Date of notification in Gazette: 27 March 2008.
These regulations are administered by the Inland Revenue Department.