Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 85

85. (1) The Commissioner or the employer may appeal to a Supreme Court against
a decision of a Board of Review that involves a question of law.

(2) A Board of Review shall, upon the request of the Commissioner or the
employer, refer a question of law arising before the Board of Review to such
Supreme Court as is agreed upon by the parties or, in the absence of
agreement, to such Supreme Court as the Board of Review considers appropriate.

(3) An appeal or reference to a Supreme Court under this section shall be
heard by a single Judge of the Court.

(4) Except as provided in section 86, an appeal does not lie from a decision
of a Supreme Court on an appeal or reference under this section.