(1) This section applies only to and in relation to appeals under section 94.
(2) Subject to subsection (3), an appeal shall be by way of a review of the material taken into account by the Commissioner or prescribed member against whose direction, action, intention, decision or opinion the appeal is lodged.
(3) Where a party to an appeal considers that there was additional material that was not available to the Commissioner or prescribed member before he took the action or formed the intention, the party may, in the prescribed manner and form, apply to the Appeal Board to admit that material and, in its discretion, to deal with the appeal as a hearing de novo.
(4) For the purpose of determining whether to admit the material or to declare the appeal a hearing de novo, the Appeal Board may conduct a preliminary hearing.
(5) The decision of the Appeal Board on an application under subsection (3) is capable of being reviewed by a court.
(6) The procedure for an appeal or a preliminary hearing is, subject to this section and the Regulations, within the discretion of the Appeal Board.
(7) An appeal under this Part shall be conducted with as little formality and technicality, and with as much expedition, as the requirements of this Part and a proper consideration of the matter permit.
(8) If an Appeal Board thinks fit, an appeal may be determined without an oral hearing.
(9) Where an Appeal Board conducts an appeal by holding an oral hearing, it shall give reasonable notice to the appellant, the Commissioner and any other person who is joined as a party to the appeal of the date, time and place at which the oral hearing is to occur.
(10) An appeal shall not be heard in public unless either party to the appeal so requests and the Appeal Board agrees.
(11) Where an Appeal Board conducts an appeal by holding an oral hearing, each party is entitled to appear and to tender a written summary of the submissions made at the oral hearing.
(12) Where an Appeal Board conducts an appeal without holding an oral hearing, each party is entitled to tender written submissions.
(13) An Appeal Board, when conducting an appeal as a hearing de novo, may admit evidence at the appeal notwithstanding that the evidence would not be admissible in a court.
(14) An Appeal Board, when conducting an appeal as a hearing de novo, may:
(a) summon a person whose evidence appears to be material to the appeal; and
(b) require a person appearing before it to give evidence on oath; and
(c) require a person to produce documents or records in the person's possession or under the person's control which appear to be material to the appeal.
(15) A person who, without reasonable excuse (and to whom, where the person is not a member, payment or tender of reasonable expenses has been made), neglects or fails to attend in obedience to a summons under subsection (14) or to take an oath, to answer relevant questions or to produce relevant documents when required to do so under that subsection, is guilty of an offence.
Maximum penalty: 40 penalty units.
(16) An Appeal Board may:
(a) strike out an appeal that it considers vexatious or frivolous; and
(b) in any case, award costs both in respect of a preliminary hearing and the appeal.
(17) An Appeal Board shall give its decisions in writing, shall cause copies of decisions to be served on each of the parties and shall, if a party within 14 days after the copy of the relevant decision is served on him so requests, provide the party with written reasons for the decision.