Jurisdiction of Courts (Miscellaneous Amendments) Act 1987 (Cth)
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BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:
“commencement day” means the day on which the amendments made by this Act to the
Income Tax Assessment Act 1936 come into operation;“objection” means an objection under a relevant tax law, being an objection—
(a) as defined by section 3 of the
Taxation (Interest on Overpayments )Act 1983 ; or(b) under sub-section 40 (2) or (4) of the
Sales Tax Assessment Act (No. 1 )1930 or either of those sub-sections as applied for the purposes of any other Act providing for the assessment of sales tax;“relevant tax law” means—
(a) the
Bank Account Debits Tax Administration Act 1982 ;(b) the
Estate Duty Assessment Act 1914 ;(c) the
Fringe Benefits Tax Assessment Act 1986 ;(d) the
Gift Duty Assessment Act 1941 ;(e) the
Income Tax Assessment Act 1936 ;(f) an Act providing for the assessment of sales tax;
(g) the
Taxation (Unpaid Company Tax )Assessment Act 1982 ; or(h) the
Trust Recoupment Tax Assessment Act 1985 ;“Supreme Court” means the Supreme Court of a State or of the Northern Territory or the Australian Capital Territory.
(a) the Commissioner of Taxation had received a request to refer a decision on an objection to a Supreme Court; or
(b) the Commissioner of Taxation had received a request to treat an objection as an appeal to a Supreme Court and the request was, under section 226 of the
Taxation Boards of Review (Transfer of Jurisdiction )Act 1986, treated as a request to refer the decision on the objection to a Supreme Court,
and the request had not been forwarded to a Supreme Court before the commencement day, the request shall, on and after the commencement day, be treated as a request to refer the decision on the objection to the Federal Court of Australia.
(a) the proceedings are, by force of this Act, transferred to the Federal Court of Australia on the commencement day;
(b) the proceedings shall continue in the Federal Court of Australia as if the decision or objection had been forwarded to the Federal Court of Australia under a provision of a relevant tax law as amended by this Act;
(c) the Federal Court of Australia has jurisdiction to hear and determine the proceedings;
(d) all documents filed of record in the Supreme Court in the proceedings, or lodged with that Court in connection with the proceedings, shall be transmitted to the Registrar of the Federal Court of Australia;
(e) any moneys lodged with the Supreme Court in relation to the proceedings shall be transferred to the Federal Court of Australia and dealt with as if they had been lodged with that Court; and
(f) all things done in or in relation to the proceedings in the Supreme Court shall be deemed to have been done in or in relation to the proceedings in the Federal Court of Australia.
(a) a decision on an objection, or an objection, that was forwarded to a Supreme Court before the commencement day; and
(b) an order made by the Supreme Court in relation to the decision or objection,
as if those amendments and repeals had not been made.
to actions or proceedings commenced after the commencement of those amendments.
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AMENDMENTS OF ACTS
Insert “Federal Court of Australia or the” before “Supreme Court”.
Insert the following sub-section:
“(1a) The Federal Court of Australia has jurisdiction with respect to all matters arising under section 11 or 16.”.
Before the definition of “objector”, insert the following definition:
“Federal Court’ means the Federal Court of Australia;”.
Omit the definition.
Omit “a specified Supreme Court”, substitute “the Federal Court”.
Omit the paragraph, substitute the following paragraph:
“(b) if the application relates to a request to refer a decision to the Federal Court—send the application to that Court.”.
(a) Omit “a Supreme Court”, substitute “the Federal Court”.
(b) Omit all the words after “Commissioner”.
Omit “Supreme Court”, substitute “Federal Court”.
(a) Omit “a Supreme Court”, substitute “the Federal Court”.
(b) Omit all the words after “the decision”.
Omit “A Supreme Court hearing an appeal under this Part”, substitute “Where the Federal Court hears an appeal under this Part, the Court”.
Omit the sub-sections.
Repeal the sections.
Omit the sub-section, substitute the following sub-section:
“(2) For the purposes of determining when a decision of the Tribunal or of the Federal Court becomes final—
(a) if that decision is a decision of the Tribunal, or of the Federal Court constituted by a single Judge, and no appeal is lodged within the period for lodging an appeal—that decision becomes final at the end of that period; or
(b) if that decision is a decision of the Full Court of the Federal Court and an application is not made for special leave to appeal to the High Court within the period of 30 days after the making of the decision—that decision becomes final at the end of that period.”.
Omit the word and paragraphs after “may make” (second occurring), substitute the following:
“regulations prescribing penalties not exceeding a fine of $500 for offences against the regulations.”.
Omit the heading, substitute the following heading:
“Division 4a—Jurisdiction and Appeals”.
Insert “of a State or Territory” after “a court”.
Insert the following section:
“131c. Jurisdiction is conferred on the Federal Court of Australia with respect to actions under this Part.”.
After the definition of “design”, insert the following definition:
“Federal Court’ means the Federal Court of Australia;”.
Insert “the Federal Court,” after “means”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit the sub-section, substitute the following sub-sections:
“(1) The Federal Court has jurisdiction with respect to matters arising under this Act.
“(1a) The jurisdiction of the Federal Court to hear and determine appeals from decisions of the Registrar is exclusive of the jurisdiction of any other court, other than the jurisdiction of the High Court under section 75 of the Constitution.
“(1b) Subject to sub-section (2), each prescribed court (other than the Federal Court) has jurisdiction with respect to matters arising under this Act in respect of which actions or proceedings may, under a provision of this Act, be instituted in a prescribed court.
“(1c) A prosecution for an offence against this Act shall not be instituted in the Federal Court.”.
Omit “sub-section (1)”, substitute “sub-section (1b)”.
Omit the sub-sections, substitute the following sub-sections:
“(1) An appeal lies to the Federal Court from a judgment or order of:
(a) another prescribed court exercising jurisdiction under this Act; or
(b) any other court in an action or proceeding referred to in section 31.
“(2) Except with the leave of the Federal Court, an appeal does not lie to the Full Court of the Federal Court from a judgment or order of a single judge of the Federal Court in the exercise of its jurisdiction to hear and determine appeals from decisions of the Registrar.”.
Omit “prescribed court”, substitute “Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “prescribed court”, substitute “Federal Court”.
After the definition of “estate”, insert the following definition:
“Federal Court’ means the Federal Court of Australia;”.
Omit “a specified Supreme Court”, substitute “the Federal Court”.
Omit the paragraph, substitute the following paragraph:
“(b) if the application relates to a request to refer a decision to the Federal Court— send the application to that Court.”.
(a) Omit “a Supreme Court”, substitute “the Federal Court”.
(b) Omit all the words after “Commissioner”.
Omit “Supreme Court”, substitute “Federal Court”.
(a) Omit “a Supreme Court”, substitute “the Federal Court”.
(b) Omit all the words after “the decision”.
Repeal the section, substitute the following section:
“27e. Where the Federal Court hears an appeal under this Part, the Court may make such order in relation to the decision to which the appeal relates as it thinks fit, including an order confirming or varying the decision.”.
Repeal the sections.
Omit the sub-section, substitute the following sub-section:
“(2) For the purposes of determining when a decision of the Tribunal or of the Federal Court becomes final—
(a) if that decision is a decision of the Tribunal, or of the Federal Court constituted by a single Judge, and no appeal is lodged within the period for lodging an appeal—that decision becomes final at the end of that period; or
(b) if that decision is a decision of the Full Court of the Federal Court and an application is not made for special leave to appeal to the High Court within the period of 30 days after the making of the decision—that decision becomes final at the end of that period.”.
Repeal the section.
Omit the word and paragraphs after “may make” (second occurring), substitute the following:
“regulations prescribing penalties not exceeding a fine of $500 for offences against the regulations.”.
Repeal the sections, substitute the following section:
“79. In this Part, ‘Federal Court’ means the Federal Court of Australia.”.
Omit “a specified Supreme Court”, substitute “the Federal Court”.
Omit the paragraph, substitute the following paragraph:
“(b) if the application relates to a request to refer a decision to the Federal Court—send the application to that Court.”.
(a) Omit “a Supreme Court”, substitute “the Federal Court”.
(b) Omit all the words after “Commissioner”.
Omit “Supreme Court”, substitute “Federal Court”.
(a) Omit “a Supreme Court”, substitute “the Federal Court”.
(b) Omit all the words after “the decision”.
Repeal the section.
Omit “A Supreme Court hearing an appeal under this Part”, substitute “Where the Federal Court hears an appeal under this Part, the Court”.
Omit the sub-section.
Repeal the section.
Omit the sub-section, substitute the following sub-section:
“(2) For the purposes of determining when a decision of the Tribunal or of the Federal Court becomes final—
(a) if that decision is a decision of the Tribunal, or of the Federal Court constituted by a single Judge, and no appeal is lodged within the period for lodging an appeal—that decision becomes final at the end of that period; or
(b) if that decision is a decision of the Full Court of the Federal Court and an application is not made for special leave to appeal to the High Court within the period of 30 days after the making of the decision—that decision becomes final at the end of that period.”.
Repeal the section.
After the definition of “donor”, insert the following definition:
‘“Federal Court’ means the Federal Court of Australia;”.
Omit the definition.
Omit “a specified Supreme Court”, substitute “the Federal Court”.
Omit the paragraph, substitute the following paragraph:
“(b) if the application relates to a request to refer a decision to the Federal Court— send the application to that Court.”.
(a) Omit “a Supreme Court”, substitute “the Federal Court”.
(b) Omit all the words after “Commissioner”.
Omit “Supreme Court”, substitute “Federal Court”.
(a) Omit “a Supreme Court”, substitute “the Federal Court”.
(b) Omit all the words after “the decision”.
Omit “A Supreme Court hearing an appeal under this Part”, substitute “Where the Federal Court hears an appeal under this Part, the Court”.
Omit the sub-section.
Repeal the sections.
Omit the sub-section, substitute the following sub-section:
“(2) For the purposes of determining when a decision of the Tribunal or of the Federal Court becomes final—
(a) if that decision is a decision of the Tribunal, or of the Federal Court constituted by a single Judge, and no appeal is lodged within the period for lodging an appeal—that decision becomes final at the end of that period; or
(b) if that decision is a decision of the Full Court of the Federal Court and an application is not made for special leave to appeal to the High Court within the period of 30 days after the making of the decision—that decision becomes final at the end of that period.”.
Repeal the section.
Omit all the words and paragraphs after “Act” (last occurring), substitute the
following:
“, and, in particular, for prescribing penalties not exceeding a fine of $500 for offences against the regulations.”.
Omit “(except in proceedings on appeal against the assessment)”, substitute “, except in proceedings under Part V on a review or appeal relating to the assessment,”.
Repeal the sections, substitute the following section:
“184. In this Division, ‘Federal Court’ means the Federal Court of Australia.”.
Omit “a specified Supreme Court”, substitute “the Federal Court”.
Omit the paragraph, substitute the following paragraph:
“(b) if the application relates to a request to refer a decision to the Federal Court— send the application to that Court.”.
(a) Omit “a Supreme Court”, substitute “the Federal Court”.
(b) Omit all the words after “Commissioner”.
Omit “Supreme Court”, substitute “Federal Court”.
(a) Omit “a Supreme Court”, substitute “the Federal Court”.
(b) Omit all the words after “the decision”.
Repeal the sections.
Omit “A Supreme Court hearing an appeal under this Part”, substitute “Where the Federal Court hears an appeal under this Part, the Court”.
Omit the sub-section.
Repeal the sections.
Omit the sub-section, substitute the following sub-section:
“(2) For the purposes of determining when a decision of the Tribunal or of the Federal Court becomes final—
(a) if that decision is a decision of the Tribunal, or of the Federal Court constituted by a single Judge, and no appeal is lodged within the period for lodging an appeal—that decision becomes final at the end of that period; or
(b) if that decision is a decision of the Full Court of the Federal Court and an application is not made for special leave to appeal to the High Court within the period of 30 days after the making of the decision—that decision becomes final at the end of that period.”.
Omit the sub-section.
After the definition of “exclusive licensee”, insert the following definition:
“Federal Court’ means the Federal Court of Australia;”.
Insert “the Federal Court,” after “means”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
(a) Omit “the prescribed court”, substitute “the Federal Court”.
(b) Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit the paragraph, substitute the following paragraph:
“(c) proceedings in a court; or”.
Omit the paragraph, substitute the following paragraph:
“(f) in a case to which paragraph (c) applies—the court or, if the proceedings are discontinued, the Commissioner directs; or”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “prescribed court”, substitute “Federal Court”.
(a) Omit “prescribed court” (first occurring), substitute “Federal Court”.
(b) Omit “a prescribed court”, substitute “the Federal Court”.
Omit the sub-section, substitute the following sub-sections:
“(1) The Federal Court has jurisdiction with respect to matters arising under this Act.
“(1a) The jurisdiction of the Federal Court to hear and determine appeals from decisions or directions of the Comissioner is exclusive of the jurisdiction of any other court, other than the jurisdiction of the High Court under section 75 of the Constitution.
“(1b) Subject to sub-section (2), each prescribed court (other than the Federal Court) has jurisdiction with respect to matters arising under this Act in respect of which actions or proceedings may, under a provision of this Act, be instituted in a prescribed court.
“(1c) A prosecution for an offence against this Act shall not be instituted in the Federal Court.”.
Omit “sub-section (1)”, substitute “sub-section (1b)”.
Omit the sub-sections, substitute the following sub-sections:
“(1) An appeal lies to the Federal Court from a judgment or order of:
(a) another prescribed court exercising jurisdiction under this Act; or
(b) any other court in an action or proceeding referred to in section 113 or 121.
“(2) Except with the leave of the Federal Court, an appeal does not lie to the Full Court of the Federal Court from a judgment or order of a single judge of the Federal Court in the exercise of its jurisdiction to hear and determine appeals from decisions or directions of the Commissioner.”.
(a) Omit “A prescribed court”, substitute “The Federal Court”.
(b) Insert “from a decision or direction of the Commissioner” after “court” (second occurring).
Omit “prescribed court”, substitute “Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
(a) Omit “a prescribed court”, substitute “the Federal Court”.
(b) Omit “the prescribed court” (wherever occurring), substitute “the Federal Court”.
Before the definition of “objector”, insert the following definition:
“Federal Court’ means the Federal Court of Australia;”.
Omit the definition.
Repeal the section.
Omit “a specified Supreme Court”, substitute “the Federal Court”.
Omit the paragraph, substitute the following paragraph:
“(b) if the application relates to a request to refer a decision to the Federal Court-send the application to that Court.”.
(a) Omit “a Supreme Court”, substitute “the Federal Court”.
(b) Omit all the words after “Commissioner”.
Omit “Supreme Court”, substitute “Federal Court”.
(a) Omit “a Supreme Court”, substitute “the Federal Court”.
(b) Omit all the words after “the decision”.
Omit the sub-sections.
Omit “A Supreme Court hearing an appeal under this Part”, substitute ‘Where the Federal Court hears an appeal under this Part, the Court”.
Omit the sub-section, substitute the following sub-section:
“(2) For the purposes of determining when a decision of the Tribunal or of the Federal Court becomes final—
(a) if that decision is a decision of the Tribunal, or of the Federal Court constituted by a single Judge, and no appeal is lodged within the period for lodging an appeal—that decision becomes final at the end of that period; or
(b) if that decision is a decision of a Full Court of the Federal Court and an application is not made for special leave to appeal to the High Court within the period of 30 days after the making of the decision—that decision becomes final at the end of that period.”.
Add at the end “and”.
Omit the paragraph.
Omit the sub-section.
After the definition of “Convention country”, insert the following definition:
“Federal Court’ means the Federal Court of Australia;”.
Insert “the Federal Court,” after “means”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “prescribed court”, substitute “Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit the paragraph, substitute the following paragraph:
“(b) proceedings in a court; or”.
Omit the paragraph, substitute the following paragraph:
“(e) in a case to which paragraph (b) applies—the court or, if the proceedings are discontinued, the Registrar directs; or”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
Omit the sub-section, substitute the following sub-sections:
“(1) The Federal Court has jurisdiction with respect to matters arising under this Act.
“(1a) The jurisdiction of the Federal Court to hear and determine appeals from decisions, directions or orders of the Registrar is exclusive of the jurisdiction of any other court, other than the jurisdiction of the High Court under section 75 of the Constitution.
“(1b) Subject to sub-section (2), each prescribed court (other than the Federal Court) has jurisdiction with respect to matters arising under this Act in respect of which actions or proceedings may, under a provision of this Act, be instituted in a prescribed court.
“(1c) A prosecution for an offence against this Act shall not be instituted in the Federal Court.”.
Omit “sub-section (1)”, substitute “sub-section (1b)”.
Omit the sub-sections, substitute the following sub-sections:
“(1) An appeal lies to the Federal Court from a judgment or order of:
(a) another prescribed court exercising jurisdiction under this Act: or
(b) any other court in an action or proceeding referred to in section 67 or 124.
“(2) Except with the leave of the Federal Court, an appeal does not lie to the Full Court of the Federal Court from a judgment or order of a single judge of the Federal Court in the exercise of its jurisdiction to hear and determine appeals from decisions, directions or orders of the Registrar.”.
(a) Omit “A prescribed court”, substitute “The Federal Court”.
(b) Insert “from a decision, direction or order of the Registrar” after “court” (second occurring).
Omit “prescribed court”, substitute “Federal Court”.
Omit “a prescribed court”, substitute “the Federal Court”.
(a) Omit “a prescribed court”, substitute “the Federal Court”.
(b) Omit “the prescribed court” (wherever occurring), substitute “the Federal Court”.
Add at the end the following sub-section:
“(2) In this Part, unless the contrary intention appears—
(a) a reference to the Court in relation to a matter is a reference to any court having jurisdiction in the matter;
(b) a reference to the Federal Court is a reference to the Federal Court of Australia; and
(c) a reference to a judgment is a reference to a judgment, decree or order, whether final or interlocutory.”.
Repeal the section, substitute the following sections:
“86. (1) Jurisdiction is conferred on the Federal Court in any matter arising under this Act in respect of which a civil proceeding has, whether before or after the commencement of this section, been instituted under this Part.
“(2) The several courts of the States are invested with federal jurisdiction within the limits of their several jurisdictions, whether those limits are as to locality, subject-matter or otherwise, and, subject to the Constitution, jurisdiction is conferred on the several courts of the Territories, with respect to any matter arising under Division 1 or 1a of Part V in respect of which a civil proceeding is instituted by a person other than the Minister or the Commission.
“(3) Nothing in sub-section (2) shall be taken to enable an inferior court of a State or Territory to grant a remedy other than a remedy of a kind that the court is able to grant under the law of that State or Territory.
“(4) The jurisdiction conferred by sub-section (1) on the Federal Court is exclusive of the jurisdiction of any other court other than the jurisdiction of the several courts of the States and Territories under sub-section (2) and the jurisdiction of the High Court under section 75 of the Constitution.
“86a. (1) Where—
(a) a civil proceeding instituted (whether before or after the commencement of this section) by a person other than the Minister or the Commission is pending in the Federal Court; and
(b) a matter for determination in the proceeding arose under Division 1 or 1a of Part V,
the Federal Court may, subject to sub-section (2), upon the application of a party or of the Federal Court’s own motion, transfer to a court of a State or Territory the matter referred to in paragraph (b) and may also transfer to that court any other matter for determination in the proceeding.
“(2) The Federal Court shall not transfer a matter to another court under sub-section (1) unless the other court has power to grant the remedies sought before the Federal Court in the matter and it appears to the Federal Court that—
(a) the matter arises out of or is related to a proceeding that is pending in the other court; or
(b) it is otherwise in the interests of justice that the matter be determined by the other court.
“(3) Where the Federal Court
transfers a matter to another court under sub-section (1)
(a) further proceedings in the matter shall be as directed by the other court; and
(b) the judgment of the other court in the matter is enforceable throughout Australia and the external Territories as if it were a judgment of the Federal Court.
“(4) Where—
(a) a proceeding is pending in a court (other than the Supreme Court) of a State or Territory; and
(b) a matter for determination in the proceeding arose under Division 1 or 1a of Part V,
the court shall, if directed to do so by the Federal Court, transfer to the Federal Court the matter referred to in paragraph (b) and such other matters for determination in the proceeding the determination of which would, apart from any law of a State or of the Northern Territory relating to cross-vesting of jurisdiction, be within the jurisdiction of the Federal Court as the Federal Court determines.
“(5) Where—
(a) a proceeding is pending in a court (other than the Supreme Court) of a State or Territory; and
(b) a matter for determination in the proceeding arose under Division 1 or 1a of Part V,
the court may, subject to sub-section (6), upon the application of a party or of the court’s own motion, transfer to a court (other than the Supreme Court) of a State or Territory other than the State or Territory referred to in paragraph (a) the matter referred to in paragraph (b).
“(6) A court shall not transfer a matter to another court under sub-section (5) unless the other court has power to grant the remedies sought before the first-mentioned court in the matter and it appears to the first-mentioned court that—
(a) the matter arises out of or is related to a proceeding that is pending in the other court; or
(b) it is otherwise in the interests of justice that the matter be determined by the other court.
“(7) Where a court transfers a matter to another court under sub-section (5), further proceedings in the matter shall be as directed by the other court.”.
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House of Representatives on 22 October 1986
Senate on 1 April 1987
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