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← Goods and Services Tax Act 1993

Goods and Services Tax Act 1993 s 53

s 53 Hearing of appeal by committee where member becomes unavailable

53.—(1) This section applies to an appeal before a committee of the Board, and a reference in this section to a member of the Board is to a member of the Board that is part of the committee. (2) Despite anything in this Part, if —(a) in the course of any appeal, or, in the case of a reserved judgment in any appeal; or (b) after an appeal has been determined but before the making of any ancillary order, any member of the Board hearing the appeal resigns or is unable because of illness or any other cause, to continue to hear or to determine the appeal or to make the ancillary order, the remaining members of the Board (if 2 or more), must hear or determine the appeal or make the ancillary order, unless any party objects. [Act 30 of 2023 wef 30/10/2023] (3) In subsection (2), the Board is deemed to be duly constituted for the purposes of the appeal despite the member’s resignation or inability to act. (4) Despite section 50(8), in a case in subsection (2) —(a) where there are more than 2 members of the Board remaining, the appeal is to be decided or the ancillary order is to be made in accordance with the decision of the majority of the remaining members of the Board and, if there is an equality of votes, the Chairperson of the Board or, in the Chairperson’s absence, the member presiding has a second or casting vote; or (b) where there are only 2 members of the Board remaining, the appeal is to be decided or the ancillary order is to be made in accordance with the unanimous decision of both members. (5) In the case in subsection (2)(a), the appeal must be reheard —(a) if any party objects to the proceedings continuing before the remaining members of the Board under subsection (2); or[Act 30 of 2023 wef 30/10/2023] (b) if the appeal is heard or determined by only 2 remaining members of the Board and they are unable to reach a unanimous decision. (6) In the case in subsection (2)(b), another committee of the Board (which may include the remaining members of the Board) is to be constituted under section 50(6) to make the ancillary order if —(a) any party objects to the remaining members of the Board making the ancillary order; or[Act 30 of 2023 wef 30/10/2023] (b) the order is to be made by only 2 remaining members of the Board and they are unable to reach a unanimous decision.[Act 33 of 2022 wef 21/08/2023]

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Read the official text ↗

Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.

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