Taxation Administration Act 1953

If the operation of section 139‑115 would result in an acquisition of property (within the meaning of paragraph 51(xxxi) of the Constitution) from an entity otherwise than on just terms (within the meaning of that paragraph), the Commonwealth is liable to pay a reasonable amount of compensation to the entity.

If the Commonwealth and the entity do not agree on the amount of the compensation, the entity may institute proceedings in:

the Federal Court of Australia; or

the Supreme Court of a State or Territory;