Commonwealth Numbered Acts

JURISDICTION OF COURTS (MISCELLANEOUS AMENDMENTS) ACT 1979 No. 19 of 1979 - SECT 128

128. (1) Where a person has, before the commencement of Part IV, requested the
Commissioner of Taxation, in accordance with the Estate Duty Assessment Act
1914, to treat an objection as an appeal and forward it to the High Court,
that person may, at any time before the objection is forwarded to the High
Court, by an amendment of the request, request the Commissioner to forward the
objection to the Supreme Court of a State or Territory and thereupon the
provisions of Part V of the Estate Duty Assessment Act 1914, as amended by
this Act, apply as if the person had originally requested the Commissioner to
forward the objection to that Supreme Court.

(2) Where a person has, before the commencement of Part VI, requested the
Commissioner of Taxation, in accordance with the Gift Duty Assessment Act
1941, to treat an objection as an appeal and forward it to the High Court,
that person may, at any time before the objection is forwarded to the High
Court, by an amendment of the request, request the Commissioner to forward the
objection to the Supreme Court of a State or Territory and thereupon the
provisions of Part VI of the Gift Duty Assessment Act 1941, as amended by this
Act, apply as if the person had originally requested the Commissioner to
forward the objection to that Supreme Court.

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