TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)
Where, under a relevant tax law as in force immediately before 1 July 1986, the Commissioner of Taxation had been requested to refer a decision to a Board of Review but had not done so, the request so to refer that decision shall, with effect from that day, be treated as if it were a request, under the relevant tax law as in force on that day, to refer the decision to the Tribunal.
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