TAXATION ADMINISTRATION ACT 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS  

Division 5 - Court appeals against objection decisions  

SECTION 14ZZS   TRANSFER OF CERTAIN PROCEEDINGS TO FAMILY COURT  

14ZZS(1)  
If:


(a) a proceeding is pending in the Federal Court on an appeal under section 14ZZ in relation to an objection decision; and


(b) the taxation decision to which the objection decision relates was made under the Income Tax Assessment Act 1936 ;

the Federal Court may, on the application of a party to the proceeding or on its own initiative, transfer the proceeding to the Family Court.

14ZZS(2)  
Subject to subsection (3), if the proceeding is transferred to the Family Court:


(a) the Family Court has jurisdiction to hear and determine the proceeding; and


(b) the Family Court also has jurisdiction to hear and determine matters not otherwise within its jurisdiction (whether because of paragraph (a) or otherwise):


(i) that are associated with matters arising in the proceeding; or

(ii) that, apart from subsection 32(1) of the Federal Court of Australia Act 1976 , the Federal Court would have had jurisdiction to hear and determine in the proceeding; and


(c) the Family Court may, in and in relation to the proceeding:


(i) grant such remedies; and

(ii) make orders of such kinds; and

(iii) issue, and direct the issue of, writs of such kinds;
as the Federal Court could have granted, made, issued or directed the issue of, as the case may be, in and in relation to the proceeding; and


(d) remedies, orders and writs granted, made or issued by the Family Court in and in relation to the proceeding have effect, and may be enforced by the Family Court, as if they had been granted, made or issued by the Federal Court; and


(e) appeals lie from judgments of the Family Court given in and in relation to the proceeding as if the judgments were judgments of the Federal Court constituted by a single Judge of that Court, and do not otherwise lie; and


(f) subject to paragraphs (a) to (e) (inclusive), this Act, the regulations, the Federal Court of Australia Act 1976 , the Rules of the Court made under that Act, and other laws of the Commonwealth, apply in and in relation to the proceeding as if:


(i) a reference to the Federal Court (other than in the expression " the Court or a Judge " ) included a reference to the Family Court; and

(ii) a reference to a Judge of the Federal Court (other than in the expression " the Court or a Judge " ) included a reference to a Family Court Judge; and

(iii) a reference to the expression " the Court or a Judge " when used in relation to the Federal Court included a reference to a Family Court Judge sitting in Chambers; and

(iv) a reference to a Registrar of the Federal Court included a reference to a Registrar of the Family Court; and

(v) any other necessary changes were made.

14ZZS(3)  
If any difficulty arises in the application of paragraphs (2)(c), (d) and (f) in or in relation to a particular proceeding, the Family Court may, on the application of a party to the proceeding or on its own initiative, give such directions, and make such orders, as it considers appropriate to resolve the difficulty.

14ZZS(4)  
An appeal does not lie from a decision of the Federal Court in relation to the transfer of a proceeding under this Part to the Family Court.


 

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