Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 28

28. (1) The Commissioner or the objector may appeal against an order of a
Supreme Court made under section 26 or a decision of a Supreme Court on an
appeal or a reference under section 27-

   (a)  by leave of the Federal Court of Australia, to that Court; or

   (b)  by special leave of the High Court, to that Court.

(2) An appeal does not lie from a decision of the Federal Court of Australia
in a matter under this Part unless the High Court gives special leave to
appeal.