Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 26

26. (1) Where, at the request of the objector, the Commissioner has treated an
objection as an appeal and forwarded it to a Supreme Court, the appeal shall
be heard by a single Judge of the Court.

(2) The Supreme Court hearing an appeal under this section may make such order
as it thinks fit, and may by such order confirm or vary the prescribed
decision or confirm, reduce, increase or vary the assessment, as the case
requires.

(3) Except as provided in section 28, an appeal does not lie from an order
referred to in sub-section (2).

(4) The Supreme Court hearing an appeal under this section may, if it thinks
fit, state a case in writing for the opinion of the Federal Court of Australia
upon a question of law arising on the appeal.

(5) A Full Court of the Federal Court of Australia shall hear and, by order,
determine the question of law stated under sub-section (4) and remit the case
with its opinion to the Supreme Court, and may make such order as to the costs
of the case stated as it thinks fit.