The Appeal Panel of the Administrative Decisions Tribunal has power under s 88(4)(a) of the ADT Act to award costs of first instance proceedings when determining costs at the conclusion of appeal proceedings. The phrase 'costs of or incidental to proceedings in the Tribunal' in s 88(4)(a) embraces first instance proceedings. The interpretation in B & L Linings and O'Neill v Henry is correct; the contrary interpretation in the Appeal Panel's decision in this case is not. Where the Tribunal at first instance fails to determine a reserved costs question, the Appeal Panel's failure to address whether leave under s 113(2A) is required is an error, but not one that will necessarily justify leave to appeal to the Court of Appeal.
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