Taxation Ruling

IT 2284H - Notice of Archival

Income Tax : legal costs : appropriate scale of costs in taxation appeals in the supreme courts

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FOI status:

May be released

Notice of Archival

Taxation Ruling IT 2284 is no longer current and has been archived.

The ruling related to legal costs relating to taxation appeals to the Supreme Court with regard to former Part V and in particular Subsections 187(b) 196 and 196A of the Income Tax Assessment Act 1936. These subsections are no longer operative having been repealed in the following manner:

(a)

Subsection 187(b)- Amended by Section 3 of the Jurisdiction of Courts (Miscellaneous Amendments) Act of 1987, effective from 1 September 1987 by substituting The Federal Court for a specified Supreme Court.

(b)

Section 196- Repealed by Section 84 of Taxation Boards of Review (Transfer of Jurisdiction) Act 1986 effective from 1 July 1986.

(c)

Section 196A- Repealed by Subsection 3 of Jurisdiction of Courts (Miscellaneous Amendments) Act of 1987. The repeal was effective from 1 September 1987.

Commissioner of Taxation
16/3/95

References

BO HUR/ADV/ACMS/27444

Related Rulings/Determinations:

IT2284

Legislative References:
JCMA (Jurisdiction of Courts (Miscellaneous Amendments) Act 1987) Section 3
JCMA Subsection 3
TBRTJ (Taxation Boards of Review (Transfer of Jurisdiction) Act 1986) Section 84