64.03
CurrentParty having carriage of proceeding
Chapter 1General rules of procedure in civil proceedings
Part 7Allowances or disallowances on taxation generally
64.03 Party having carriage of proceeding
(1) For the purposes of this
Part, the party having the carriage of the proceeding shall be:
(a) where the question of law is reserved by the authority at the request of a party – that party; or
(b) where the question of law is reserved by the authority of its own motion – such party as the authority appoints for that purpose.
(2) The party having the carriage of the proceeding shall be called the applicant and the other party concerned shall be called the respondent.
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