Each person who is directly affected by the orders sought in the Form 20, or who is likely to be interested in maintaining the order under appeal, must be made a respondent to the appeal.

Note
An application may be made to have a person added or removed as a party to an appeal (see paragraphs 94 (2B) (a) and 94AAA (8) (a) of the Act, paragraphs 102 (6) (a) and 102A (7) (a) of the Assessment Act and paragraphs 107 (5) (a) and 107A (7) (a) of the Registration Act). See Division 22.7.1 for how to make an application relating to an appeal.