JUDGMENT No. 5.0.7.8? 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 COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v. SCHOLEFIELD GOODMAN (AUST.) PTY. LIMITED — G2244 of 1987 LOCKHART J. 22 SEPTEMBER 1987 SYDNEY we ne meme ng ape ner ee, IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION No. G2244 of 1987 BETWEEN : COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Appellant AND: SCHOLEFIELD GOODMAN (AUST.) PTY. LIMITED 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 is dealt with in Order 36 of the Federal Court Rules. -oty pe IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY No. G2244 of 1987 wer GENERAL DIVISION BETWEEN : COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Appellant AND: SCHOLEFIELD GOODMAN (AUST) PTY. LIMITED Respondent 22 September 1987 REASONS FOR JUDGMENT LOCKHART J. The recent transfer of jurisdiction in tax matters from the Supreme Courts of the States and Territories to the Federal Court has led to the question which arises in this case. The question is whether the Jurisdiction of Courts (Miscellaneous Amendments) Act 1987 ("the Jurisdiction of Courts Act") operates to transfer from the Supreme Courts to the Federal Court appeals from decisions of Boards of Review which had been brought to Supreme- Courts before 1 September 1987, (the "commencement day" of the Jurisdiction of Courts Act) but the hearing of which had not then begun. I considered this question in the case of Commissioner of Taxation of the Commonwealth of Australia v. Malouf (G2243 of 1987) in which I gave judgment today. My judgment governs the present case so I need not state my reasons again. The Court declares that this proceeding was not, by force of the Jurisdiction of Courts Act, transferred from the Supreme Court of New South Wales to the Federal Court. At the request of both parties the Court reserves costs and grants liberty to either party to apply with respect thereto on seven days' notice. I certify that this and_ the preceding page 1s a true copy of the reasons for judgment herein of the Honourable Mr. Justice Lockhart Associate (CN oy Dated: 22 September 1987 a Solicitors for the Appellant: Solicitors for the Respondent: Date of Hearing: Date of Judgment: The Australian Government Solicitor Messrs. Ebsworth & Ebsworth 8 September 1987 —_22 September 1987 Neca ee wt ne eee mere tere - Mop meee sre oe een