High Court of Australia - Rules of Court

Legislation au C1929L00044 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1929. No. 44.

 

HIGH COURT OF AUSTRALIA.

 

Rules of Court.

 

As of Tuesday the fifth day of March, a.d. 1929.

It is ordered as follows:—

That Part I. of the Rules of this Court be amended in the manner hereinafter appearing, that is to say:—

Order LI.a. is amended by adding at the end thereof the following Rules:—

4. Income Tax Appeals From a Board of Review.

10. Appeals to the Court from decisions of a Board of Review under Sub-section 6 of Section 51 of the Income Tax Assessment Act 1922-28 shall be instituted by Notice of Appeal.

11. Within 30 days of the Board of Review communicating its decision to the party desiring to appeal therefrom he shall—

(1) Serve one copy of the Notice of Appeal upon the opposite party.

(2) File one copy of the Notice of Appeal with the Board of Review, or serve it upon the Board of Review by post as prescribed by Section 29 of the Acts Interpretation Act 1901.

(3) File a copy of the Notice of Appeal in the Registry of the Court at the place where it is desired that the appeal shall be heard.

12. The Notice of Appeal shall be entitled In the High Court of Australia and as of the Registry in which it is filed and shall state—

(1) The nature of the decision of the Board of Review from which the appeal is brought.

(2) Whether the whole or part of the decision is appealed from and if part only, what part thereof.

(3) The question or questions of law involved in the decision.

13. The appeal shall (subject to Section 18 of the Judiciary Act 1904-26) be heard before a single Justice and shall be by way of original hearing.

968.—Price 3d.


14. Within ten days of the filing with or service upon the Board of Review of the Notice of Appeal, the Board of Review shall transmit to the Registry of the Court—

(1) The materials before it.

(2) A copy of its assessment determination or decision.

(3) A copy of any statement made by the members of the Board of Review of the reasons for their decision.

15. (a) The appellant shall cause to be prepared for the use of the Court a transcript consisting of—

(1) The material notice or notices of assessment by the Commissioner.

(2) The taxpayer’s objections thereto.

(3) The Commissioner’s decision or decisions upon such objections.

(4) The taxpayer’s request to the Commissioner to refer the Commissioner’s decision to the Board of Review.

(5) The reference by the Commissioner to the Board of Review.

(6) The assessment determination and decision of the Board of Review.

(7) The statement, if any, of the reasons of the members of the Board of Review.

(8) So much of the materials before the Board of Review as the Registrar may require,

and the appellant shall for that purpose have access to the documents transmitted by the Board of Review to the Registry of the Court.

(b) The appellant at least four days before the first day of the sittings at which the appeal is to be heard shall leave with the Registrar at the place where the appeal is to be heard five copies of such transcript and serve upon the respondent three copies thereof.

16. The appeal shall be set down for hearing at the first sittings of the Court occurring after the expiration of 21 days from the filing of the Notice of Appeal.

5. Land Tax Appeals From Valuation Boards.

17. Appeals to the Court from the decisions of a Valuation Board under Sub-section 7 of Section 44l of the Land Tax Assessment Act 1910-27 shall be instituted by Notice of Appeal.

18. Within thirty days of the Valuation Board communicating its decision to the party desiring to appeal therefrom he shall—

(1) Serve one copy of the Notice of Appeal upon the opposite party.

(2) File one copy of the Notice of Appeal with the Valuation Board.

(3) File a copy of the Notice of Appeal in the Registry of the Court at the place where it is desired that the appeal shall be heard.


19. The Notice of Appeal shall be entitled In the High Court of Australia and as of the Registry in which it is filed and shall state—

(1) The nature of the decision of the Valuation Board from which the appeal is brought.

(2) Whether the whole or part of the decision is appealed from and if part only, what part thereof.

(3) The question or questions of law involved in the decision.

20. The appeal shall (subject to Section 18 of the Judiciary Act 1904-26) be heard before a single Justice and shall be by way of original hearing.

21. Within ten days of the filing with, or service upon the Valuation Board of the Notice of Appeal, the Valuation Board shall transmit to the Registry of the Court—

(1) The materials before it.

(2) A copy of its assessment determination or decision.

(3) A copy of any statement made by the members of the Valuation Board.

22. (a) The appellant shall cause to be prepared for the use of the Court a transcript consisting of—

(1) The material notice or notices of assessment by the Commissioner.

(2) The taxpayer’s objections thereto.

(3) The Commissioner’s decision or decisions upon such objections.

(4) The taxpayer’s request to the Commissioner to refer the Commissioner’s decision to the Valuation Board.

(5) The reference by the Commissioner to the Valuation Board.

(6) The assessment determination and decision of the Valuation Board.

(7) The statement, if any, of the reasons of the members of the Valuation Board.

(8) So much of the materials before the Valuation Board as the Registrar may require,

and the appellant shall for that purpose have access to the documents transmitted by the Valuation Board to the Registry of the Court.

(b) The appellant at least four days before the first day of the sittings at which the appeal is to be heard shall leave with the Registrar at the place where the appeal is to be heard five copies of such transcript and serve upon the respondent three copies thereof.

23. The appeal shall be set down for hearing at the first sittings of the Court occurring after the expiration of 21 days from the filing of the Notice of Appeal.


6. Death of a Party.

24. In the case of the death of a party to a decision of a Board of Review or a decision of a Valuation Board or a decision of the Commissioner on objection the procedure shall be as prescribed by Section 39 of the High Court Procedure Act 1903-25 for the case of parties to judgments.

(l.s.)

ADRIAN KNOX, C.J.

ISAAC A. ISAACS, J.

FRANK GAVAN DUFFY, J.

G. E. RICH, J.

H. E. STARKE, J.

OWEN DIXON, J.

SEAFORTH MACKENZIE, Principal Registrar.

 

By Authority: H. J. Green, Government Printer, Canberra.

Overview

The High Court of Australia Rules 1929 was enacted to provide a framework for the operation and procedures of the High Court, particularly concerning appeals. The rules address the procedural aspects of appeals from decisions made by a Board of Review under the Income Tax Assessment Act 1922-28 and from decisions of a Valuation Board under the Land Tax Assessment Act 1910-27. The objective of these amendments is to ensure that the appeals process is clearly defined, efficient, and fair, providing a structured method for parties to appeal decisions to the High Court. The rules are set out under the authority of the High Court and are part of the statutory rules governing the administration of justice in Australia.

Scope and Application

This statutory rule pertains to the High Court of Australia and amends the Rules of Court to facilitate the process of appeals from decisions made by a Board of Review under the Income Tax Assessment Act 1922-28 and decisions made by a Valuation Board under the Land Tax Assessment Act 1910-27. The rule applies to any individual or entity who wishes to appeal a decision made by either of these Boards. It specifies the procedural steps for instituting an appeal, including the timely service and filing of a Notice of Appeal, the preparation and submission of a transcript of relevant documents, and the transmission of materials from the respective Board to the Court's Registry. The jurisdiction of this rule is confined to the Commonwealth of Australia, as it pertains to the High Court, which is the apex court in the Australian judicial system. There are no exclusions or exemptions specified in this rule, but it is subject to the broader legal principles and any applicable legislation that may affect court procedures and appeals. The rule may be extended or restricted by subordinate instruments, which would provide further detail or specific conditions for its application.

Key Provisions

The primary sections of this legislative instrument, specifically Rules 4 through 23, pertain to the procedures for appeals to the High Court of Australia from decisions made by the Board of Review under the Income Tax Assessment Act 1922-28 and decisions from a Valuation Board under the Land Tax Assessment Act 1910-27. Rule 10 mandates that appeals from the Board of Review must be instituted by a Notice of Appeal. Similarly, Rule 17 requires that appeals from Valuation Boards also be initiated by a Notice of Appeal. Both Rules 11 and 18 outline the steps that the party wishing to appeal must follow within 30 days of receiving the decision from the respective boards, including serving a copy of the Notice of Appeal on the opposing party, filing it with the board, and filing it in the Court Registry. Rule 12 and Rule 19 specify the contents of the Notice of Appeal, such as the nature of the decision appealed from, the part of the decision being appealed, and the legal questions involved. Rules 13 and 20 state that these appeals will be heard before a single Justice and will proceed as an original hearing. The obligations imposed by these rules on the parties include timely filing of the Notice of Appeal and the preparation of a transcript that encompasses all relevant documents and materials from the initial assessment through to the decision of the board. Specifically, Rule 15(a) requires the appellant to prepare a transcript that includes, among other things, the Commissioner’s notices of assessment, the taxpayer's objections, and the Board of Review’s assessment determination. Rule 22(a) imposes a similar obligation for appeals from Valuation Boards. Furthermore, Rule 15(b) and Rule 22(b) require the appellant to provide multiple copies of the transcript to the Registrar and the respondent before the appeal hearing. Additionally, Rule 14 and Rule 21 require the respective boards to transmit certain documents to the Court Registry within ten days of receiving the Notice of Appeal. In terms of consequences for non-compliance, the statutory rules do not explicitly detail specific offences, penalties, or civil/criminal consequences for breach of these provisions. However, general legal principles would apply, and failure to comply with these rules could result in the appeal being dismissed or other procedural disadvantages. It is important to note that the rules do not specify maximum penalties for non-compliance, but such consequences would typically be determined by the Court in the context of the specific case.

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Civil Litigation & Procedure
Taxation Law
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Legislative Instrument
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Procedural Requirements
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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.