Taxation Administration Act 1953
PART IVA
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DEPARTURE FROM AUSTRALIA OF CERTAIN TAX DEBTORS
Division 3
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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).
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