TAXATION ADMINISTRATION ACT 1953

PART V - MISCELLANEOUS  

SECTION 17A   POWERS OF FEDERAL COURT AND FEDERAL CIRCUIT COURT IN RESPECT OF TAXATION MATTERS  

17A(1)   [Federal Court]  

The Federal Court of Australia shall not, in relation to a review by the Court of a decision of the Tribunal in connection with proceedings under a taxation law, exercise a power conferred on it by section 15 , or paragraph 16(1)(d), (2)(b) or (3)(c) or subsection 16(4) , of the Administrative Decisions (Judicial Review) Act 1977 so as to prevent or restrain the recovery, under that law, of tax or duty, further tax or further duty or additional tax or additional duty.

17A(2)  


The Federal Circuit Court of Australia must not, in relation to a review by the Court of a decision of the Tribunal in connection with proceedings under a taxation law, exercise a power conferred on it by section 15A , or paragraph 16(1)(d), (2)(b) or (3)(c) or subsection 16(4) , of the Administrative Decisions (Judicial Review) Act 1977 so as to prevent or restrain the recovery, under that law, of:


(a) tax or duty; or


(b) further tax or further duty; or


(c) additional tax or additional duty.




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