TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XXVII - AMENDMENTS OF THE TAXATION ADMINISTRATION ACT 1953  

SECTION 197   INSERTION OF NEW SECTION  

197    
The Principal Act is amended by inserting after section 17 the following section:

``17A   Powers of Federal Court in respect of taxation matters  

The Federal Court of Australia shall not, in relation to a review by the Court of a decision of the Tribunal in connection with proceedings under a taxation law, exercise a power conferred on it by section 15, or paragraph 16 (1)(d), (2)(b) or (3)(c) or sub-section 16(4), of the Administrative Decisions (Judicial Review) Act 1977 so as to prevent or restrain the recovery, under that law, of tax or duty, further tax or further duty or additional tax or additional duty.''.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.