House of Representatives
Income Tax Assessment Amendment (Jurisdiction of Courts) Bill 1976
Income Tax Assessment Amendment (Jurisdiction of Courts) Act 1976
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).
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