TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XXXI - TRANSITIONAL AND REPEALS  

SECTION 226   SUPREME COURT APPEALS  

226(1)    
Where under a relevant tax law as in force immediately before 1 July 1986, the Commissioner of Taxation had received a request to treat an objection as an appeal but the request had not been forwarded to a Supreme Court before that day, the request shall, with effect from that day, be treated as a request to refer the decision on the objection to a Supreme Court.

226(2)    
Each of the following provisions, that is to say:

(a) sub-section 26(1) of the Bank Account Debits Tax Administration Act 1982 ;

(b) sub-section 27E(1) of the Estate Duty Assessment Act 1914 ;

(c) sub-section 34E(1) of the Gift Duty Assessment Act 1941 ;

(d) sub-section 199(1) of the Income Tax Assessment Act 1936 , as in force on 1 July 1986, does not apply in relation to an appeal if, before that day, the appeal had been forwarded to a Supreme Court.

226(3)    
Where a provision of an Act does not apply in relation to an appeal by reason of the operation of sub-section (2), the provision of that Act, as in force before 1 July 1986, that, but for this Act, would relate to the making of an order by a Supreme Court in relation to that appeal continues to have effect in relation to that appeal.