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Federal Court of Australia |
COURT
IN THE FEDERAL COURT OF AUSTRALIACATCHWORDS
Jurisdiction - Income tax - other relevant tax laws - Federal Court - transfer of jurisdiction of tax matters from the Supreme Courts of States and Territories to Federal Court - distinction between right of review and right of appeal in tax legislation - sub-ss. 187(1) and 193(1) Income Tax Assessment Act 1936 - operation of sub-ss. 4(2), 4(3) of
Jurisdiction of Courts
(Miscellaneous Amendments) Act 1987 
- decision of Board of Review followed by
appeal to Supreme Court before 1 July 1986 - whether transferred from Supreme
Court to
Federal Court.
Income Tax Assessment Act 1936
Taxation Boards of Review (Transfer of Jurisdiction Amendments) Act, 1986
Jurisdiction of Courts (Miscellaneous Amendments) Act 1987
HEARING
SYDNEYSolicitor for the Appellant: Mr S.A. Teen
Solicitors for the Respondent: The Australian Government Solicitor
ORDER
It be declared that this proceeding was not transferred from the Supreme Court of New South Wales to the Federal Court of Australia by operation of the Jurisdiction of Courts (Miscellaneous Amendments) Act 1987 .
Either party is at liberty on seven days notice to apply to this Court with
respect to costs.
NOTE: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
DECISION
The recent transfer of jurisdiction in tax matters from the Supreme Courts of the States and Territories to the Federal Court has led to the question which arises in this case. The question is whether the Jurisdiction of Courts
(Miscellaneous Amendments) Act 1987 ("the Jurisdiction of Courts Act ")
operates to transfer from the Supreme Courts to the Federal Court appeals from
decisions of Boards of Review which had been brought
to Supreme Courts before
1 September 1987, (the "commencement day" of the Jurisdiction of Courts Act )
but the hearing of which had not then begun.
2. I considered this question in the case of Commissioner of Taxation of the Commonwealth of Australia v. Malouf (G2243 of 1987) in which I gave judgment today. My judgment governs the present case so I need not state my reasons again.
3. The Court declares that this proceeding was not, by force of the
Jurisdiction of Courts Act , transferred from the Supreme Court of New South
Wales to the Federal Court. At the request of both parties the Court reserves
costs
and grants liberty to either party to apply with respect thereto on
seven days' notice.
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URL: http://www.austlii.edu.au/au/cases/cth/FCA/1987/330.html