Federal Court of Australia
Sa mmemen Ss,
JUDGMENT No. SIG S_2
CATCHWORDS
JURISDICTION —- Income tax - other relevant tax laws - Federal Court - transfer of jurisdiction of tax matters- from the Supreme Courts of States and Territories to Federal Court - distinction between right of review and right of appeal in tax legislation - sub-ss. 187(1) and
193(1) Income Tax Assessment Act 1936 - operation of sub-ss. 4(2),
4(3) of Jurisdiction of Courts (Miscellaneous Amendments) Act 1987 -
decision of Board of Review followed by appeal to Supreme Court before
1 July 1986 - whether transferred from Supreme Court to Federal Court.
Income Tax Assessment Act 1936
Taxation Boards of Review (Transfer of Jurisdiction Amendments) Act,
Jurisdiction of Courts (Miscellaneous Amendments) Act 1987
ROBERT J. ALLEN v. COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF
AUSTRALIA
G2284 of 1987
XY LOCKHART J. ke pr ~) 22 SEPTEMBER 1987 kil 2266 SYDNEY a FEDERAL COURT OF AUSTRALIA
ra PRINCIPAL . REGISTRY
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IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY
No. G2484 of 1987
GENERAL DIVISION
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BETWEEN =: ROBERT J. ALLEN Appellant AND: COMMISSIONER OF TAXATION OF
THE COMMONWEALTH OF AUSTRALIA
Respondent
JUDGE MAKING ORDER: LOCKHART J. DATE OF ORDER: 22 SEPTEMBER 1987 WHERE ORDER MADE: SYDNEY
MINUTE OF ORDER
THE COURT ORDERS THAT:
NOTE:
It be declared that this proceeding was not transferred from the Supreme Court of New South Wales to the Federal Court of
Australia by operation of the Jurisdiction of Courts
{Miscellaneous Amendments) Act 1987.
Either party is at liberty on seven days notice to apply to
this Court with respect to costs.
Settlement and entry of orders 1s dealt with in Order 36 of
the Federal Court Rules.
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Wray ae
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY No. G2484 of 1987
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GENERAL DIVISION
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