Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT (JURISDICTION OF COURTS) ACT 1976 No. 165 of 1976 - SECT 5

5. (1) Section 196 of the Principal Act is repealed and the following section
substituted:- Appeal or reference to the Supreme Court.
''196. (1) The Commissioner or the taxpayer may appeal to a Supreme Court from
any decision of the Board that involves a question of law.

''(2) The Board shall, upon the request of the Commissioner or the taxpayer,
refer a question of law arising before the Board to such Supreme Court as is
agreed on by the parties or, in the absence of agreement, to such Supreme
Court as the Board 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 sub-section (5), an appeal does not lie from the
decision of a Supreme Court constituted by a single Judge on an appeal or
reference under this section.

''(5) The Commissioner or the taxpayer may appeal against a decision of a
Supreme Court on an appeal or reference under this section-

   (a)  by leave of the Federal Court of Australia, to that Court; or

   (b)  by special leave of the High Court, to that Court.''.

(2) The amendment made by this section does not affect the hearing and
determination of an appeal to the High Court instituted before the date of
commencement of this Act or the institution of an appeal to the High Court in
pursuance of leave granted before that date and the hearing and determination
of such an appeal.