(1) Subject to this section, each party to an appeal to the Tribunal must bear the party's own costs.
(2) The Tribunal may order a party to pay all or a specified part of the costs of another party if satisfied it is fair to do so, having regard to the following:
(a) the conduct of each party and, in particular:
(i) any failure by a party to comply with an order or direction of the Tribunal; or
(ii) any attempt by a party to deceive another party or the Tribunal; or
(iii) conduct that unreasonably complicates or prolongs the proceedings; or
(iv) any other form of conduct that is vexatious or unfairly disadvantages another party to the appeal;
(b) the strength (or weakness) of the case for each party;
(c) the nature and complexity of the appeal;
(d) any other matter the Tribunal considers relevant.
(3) If the Tribunal considers the representative of a party (rather than the party) responsible for conduct that justifies an award of costs against the party, the Tribunal may order the representative to pay the costs personally.