Federal Magistrates (Consequential Amendments) Act 1999 (194 of 1999)

Schedule 24   Amendment of the Taxation Administration Act 1953

1   At the end of section 17A

Add:

(2) The Federal Magistrates Court must 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 15A, or paragraph 16(1)(d), (2)(b) or (3)(c) or subsection 16(4), of the Administrative Decisions (Judicial Review) Act 1977 so as to prevent or restrain the recovery, under that law, of:

(a) tax or duty; or

(b) further tax or further duty; or

(c) additional tax or additional duty.

Note: The heading to section 17A is altered by inserting “ and Federal Magistrates Court ” after “ Federal Court ”.