77E.    Appointment and function of appeal committee

(1)     The Commissioner may appoint a committee of officers or a committee of officers and other persons to consider and decide appeals or make recommendations in relation to such appeals to the Commissioner.

(2)     An appeal committee may-

(a)     consider and decide; or

(b)     make recommendations to the Commissioner on matters prescribed by rule.

(3)     Any decision signed by the chairperson of the appeal committee shall be regarded as a decision of the committee and to have been made by an officer.

(4)     The chairperson of the appeal committee must maintain a record of the proceedings prescribed by rule.

[Section 77E effective on 4 June 2007]