14W
CurrentJurisdiction of courts
Volume 1Parts I to V (sections 1 to 18), Schedule 1, Chapter 2, Part 2-1 to Part 2-5 (sections 6-1 to 21-5)
Part IVADeparture from Australia of certain tax debtors
Division 3Appeals from, and review of, decisions of the Commissioner
14W Jurisdiction of courts
(1)
The jurisdiction of a court under section 14V shall be exercised by a single Judge or Justice.
(2)
An appeal lies to the Federal Court of Australia from a judgment or order of the Supreme Court of a State or Territory exercising jurisdiction under section 14V.
(3)
An appeal lies to the High Court, with special leave of the High Court, from a judgment or order referred to in subsection (2).
(4)
Except as provided in subsection (2) or (3), no appeal lies from a judgment or order referred to in subsection (2).
This Act’s bill:Second reading speech
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