106
CurrentChief Commissioner may state case
Part 10Objections and reviews
Division 4Chief Commissioner may state case
106 Chief Commissioner may state case
(1)
The Chief Commissioner may, if the Chief Commissioner thinks fit, state a case on any question of law concerning the assessment or refund of tax and forward the case to the Supreme Court for its opinion.
(2)
The Supreme Court is to give its opinion on any case forwarded to it and cause the Chief Commissioner to be notified of that opinion.
This Act’s bill:Explanatory memorandumSecond reading speech
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