UNIFORM CIVIL PROCEDURE RULES 2005 - REG 45.7A The Revenue List

UNIFORM CIVIL PROCEDURE RULES 2005 - REG 45.7A

45.7A The Revenue List

The following proceedings in the Equity Division of the Supreme Court may be entered in the Revenue List--

(a) proceedings in which--

(i) the Commissioner of Taxation, or a Second Commissioner of Taxation or Deputy Commissioner of Taxation, in and for the Commonwealth, or

(ii) the holder of an equivalent office in and for a jurisdiction outside Australia,

is a party,

(b) proceedings in which--

(i) the Chief Commissioner of State Revenue, or the Commissioner of State Revenue, in and for New South Wales, or

(ii) the holder of an equivalent office in and for a jurisdiction outside New South Wales,

is a party,

(c) proceedings in which an issue has arisen in relation to a law under which the holder of an office referred to in paragraph (a) or (b) exercises functions.