Taxation Administration Act 1953

PART IVA - DEPARTURE FROM AUSTRALIA OF CERTAIN TAX DEBTORS  

Division 3 - Appeals from, and review of, decisions of the Commissioner  

SECTION 14W   JURISDICTION OF COURTS  

14W(1)   [Single Judge]  

The jurisdiction of a court under section 14V shall be exercised by a single Judge or Justice.

14W(2)   [Appeal to Federal Court]  

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 .

14W(3)   [Appeal to High Court]  

An appeal lies to the High Court, with special leave of the High Court, from a judgment or order referred to in subsection (2).

14W(4)   [No appeal except as provided]  

Except as provided in subsection (2) or (3), no appeal lies from a judgment or order referred to in subsection (2).