Commissioner of Taxation v Malouf, P.J. [1987] FCA 518

JUDGMENT No. S17..8.2,

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 ~

COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v. PETER

JOSEPH MALOUF

G2243 of 1987

LOCKHART J. 22 SEPTEMBER 1987

SYDNEY

rerpers

Ay

.

Se ae ane em po cree a ee eee

\ : ' Reo

arnt ete Sp een ren on nem enya

"

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY

No. G2243 of 1987

GENERAL DIVISION

a ons

BETWEEN : COMMISSIONER OF TAXATION OF

THE COMMONWEALTH OF AUSTRALIA

Appellant AND: PETER JOSEPH MALOUF

Respondent

JUDGE MAKING ORDER: LOCKHART Jd.

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.

T

&

ere nanan 9 peer ere,

cm

—

pooner See

+4,

an te '

i

onan,

-

on on me ae et

aA

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY No. G2243 of 1987