TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XXXI - TRANSITIONAL AND REPEALS  

SECTION 224   APPEAL RIGHTS  

224(1)    
Where -

(a) a Board of Review to which a reference had been made before 1 July 1986 had started to take evidence in relation to the reference before that day;

(b) the Tribunal before which proceedings on the reference are continued by virtue of this Part is constituted by one or more of the persons who, immediately before that day, constituted the Board of Review to which the reference was made; and

(c) the members of the Tribunal constituting the Tribunal for the purposes of that reference do not include a presidential member, the person who requested the review has, subject to sub-section (2), instead of the right of appeal provided for by the Administrative Appeals Tribunal Act 1975 , the same right of appeal that the person would have had if this Act had not been passed.

224(2)    
Where an appeal provided for by sub-section (1) lies to a court other than the Federal Court of Australia, the appeal lies instead to the Federal Court of Australia.

224(3)    
In the case other than a case to which sub-section (1) applies, the rights of appeal in respect of decisions of the Tribunal on that reference are the rights provided for by the Administrative Appeals Tribunal Act 1975 .