"The Governor-General can set up groups to help with customs appeals."
The Governor-General can establish one or more Customs Appeal Authorities when the Ministers of Customs and Justice recommend it together.
You can think of the Governor-General as a high-ranking official who makes important decisions.
The Ministers of Customs and Justice are also high-ranking officials who advise the Governor-General.
If there is more than one Customs Appeal Authority, each one can have its own special name chosen by the Governor-General.
This helps to tell them apart from one another.
The Governor-General decides what these special names will be.
You can find more information about this by looking at the Customs Act 1986 for comparison.