SIOG7330 - Information and inspection powers: Schedule 36 - approval hearings: record of hearing
Because neither the intended recipient nor the taxpayer has the right to attend an approval hearing, it is essential that you make a full record of the hearing. This will help to safeguard the Department바카라 사이트™s position in the event of subsequent action such as an application for judicial review. In particular you must make a note of any questions put by the tribunal.