Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT (JURISDICTION OF COURTS) ACT 1976 No. 165 of 1976 - SECT 8

8. (1) Sections 198, 199 and 200 of the Principal Act are repealed and the
following sections substituted:- Case stated to Federal Court of Australia.
''198. (1) The Supreme Court in which an appeal is instituted in accordance
with section 197 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.

''(2) A Full Court of the Federal Court of Australia shall hear and, by order,
determine the question, 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. Order of Court on appeal.
''199. (1) The Supreme Court hearing an appeal under section 197 may make such
order as it thinks fit, and may by such order confirm, reduce, increase or
vary the assessment.

''(2) An appeal does not lie from an order referred to in sub-section (1)
except as provided in section 200. Appeals.
''200. The Commissioner or the taxpayer may appeal against an order referred
to in section 199-

   (a)  to the Federal Court of Australia; or

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

(2) The amendment made by this section does not affect the hearing and
determination of a case stated to the High Court before the date of
commencement of this Act or of an appeal to the High Court instituted before
that date.