Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 84

84. (1) Where, at the request of the employer, the Commissioner has treated an
objection as an appeal and forwarded it to a Supreme Court, the appeal shall
be heard by a single Judge of the Court.

(2) The Supreme Court hearing an appeal under this section may make such order
as it thinks fit, and may by such order confirm, reduce, increase or vary the
assessment.

(3) Except as provided in section 86, an appeal does not lie from an order
referred to in sub-section (2) of this section.

(4) The Supreme Court hearing an appeal under this section may, if it thinks
fit, state a case in writing for the opinion of the Federal Court of Australia
upon a question of law arising on the appeal.

(5) A Full Court of the Federal Court of Australia shall hear and, by order,
determine the question of law stated under sub-section (4) and remit the case
with its opinion to the Supreme Court, and may make such order as to the costs
of the case stated as it thinks fit.