Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 21

21. (1) Jurisdiction under this Part is conferred on the Supreme Court of the
Australian Capital Territory or the Supreme Court of the Northern Territory
only in a matter arising out of a prescribed decision or assessment made in
relation to a person who, at the time of the institution of the relevant
proceeding-

   (a)  in the case of a person other than a company-was ordinarily resident
        in the Australian Capital Territory or the Northern Territory, as the
        case may be;

   (b)  in the case of a company being a body corporate or a partnership-had
        its principal place of business in the Australian Capital Territory or
        the Northern Territory, as the case may be; or

   (c)  in the case of a company being an unincorporated association or other
        body of persons other than a partnership-the principal place at which
        the association or other body conducted its business or affairs was in
        the Australian Capital Territory or the Northern Territory, as the
        case may be.
(2) In this section, ''Australian Capital Territory'' includes the Jervis Bay
Territory.