Northern Territory Numbered Regulations

TAXATION AND ROYALTY APPEALS TRIBUNAL RULES 2005 (NO 9 OF 2005) - REG 2

    In these Rules, unless the contrary intention appears –

"appeal" means an appeal to the Tribunal under Part V, Division 3 of
the Act;

"appellant" means the taxpayer who has commenced an appeal or applied for an extension of time for commencing an appeal;

"lodge" means to lodge with the Registrar in accordance with rule 5;

"party" means an appellant or respondent;

"respondent" means the decision maker whose decision is being appealed against.