A taxpayer who wishes to challenge tax assessments on the basis of conscious maladministration cannot do so by way of defence in debt recovery proceedings in a State court; the taxpayer must commence separate judicial review proceedings (under Part IVC, s 75(v) or s 39B). State courts do not have jurisdiction under s 39(2) of the Judiciary Act to grant certiorari or declarations reviewing the making of income tax assessments, due to s 9 of the ADJR Act, but do have jurisdiction under s 4 of the Cross-vesting Act to grant s 39B remedies, subject to the special federal matter transfer provisions in s 6.
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