S 45(1) substituted by No 60 of 2015, s 3 and Sch 1 item 130, effective 1 July 2015. For transitional and saving provisions, see note under the title of the Act. S 45(1) formerly read:

45(1)
The Tribunal may, of its own motion or at the request of a party, refer a question of law arising in a proceeding before the Tribunal to the Federal Court of Australia for decision but -

(a) a question must not be so referred without the concurrence of the President; and

(b) (Omitted)

(c) in respect of a proceeding before the Small Taxation Claims Tribunal - in so referring a question, the interests of the applicant seeking review of a relevant taxation decision must be taken into account.

S 45(1) amended by No 38 of 2005. No 38 of 2005, Sch 1 [ 177], provides:

For transitional provisions see note under s 2A .

S 45(1) substituted by No 58 of 1977, s 30; amended by No 34 of 1997.

S 45(2) substituted by No 60 of 2015, s 3 and Sch 1 item 130, effective 1 July 2015. For transitional and saving provisions, see note under the title of the Act. S 45(2) formerly read:

45(2)
The Federal Court of Australia has jurisdiction to hear and determine a question of law referred to it under this section and that jurisdiction shall be exercised by that Court constituted as a Full Court.

S 45(2) substituted by No 58 of 1977, s 30.

S 45(2A) inserted by No 60 of 2015, s 3 and Sch 1 item 130, effective 1 July 2015. For transitional and saving provisions, see note under the title of the Act.

S 45(3) amended by No 157 of 1976; Sch.