Section 141M
Jurisdiction of Tribunal
ActIn forceProvision 238 of 294
Section 141M
(1)
The Tribunal shall have jurisdiction to determine any appeal made under section 143 of the Act, section 47 of the Excise Act 1976, subsection 96(5) of the Sales Tax Act 2018, section 81 of the Service Tax
Act 2018, and section 126 of the repealed Goods and Services Tax Act 2014 as provided under section 5 of the Goods and Services Tax (Repeal)
Act 2018 [Act 805].
(2)
Without affecting subsection (1), the Minister may by order prescribe any additional matters to be within the jurisdiction of the
Tribunal.
(3)
An appellant may lodge with the Tribunal an appeal in the prescribed form together with the prescribed fee.