House of Representatives

Explanatory Memorandum

(Circulated by the authority of the Attorney-General, the Hon. R.J. Ellicott, Q.C., M.P.)

Object of the Proposed Amendments

Broadly, the amendments proposed in this Bill have three main objects:

(1)

to confer limited jurisdiction in taxation appeals on the Supreme Courts of the Australian Capital Territory and the Northern Territory (clauses 3-7 and 12);

(2)

to provide for appeals from the Supreme Courts to the Federal Court of Australia in taxation cases (clause 8); and

(3)

to remove the original jurisdiction of the High Court in income tax prosecutions (clauses 9-11).