Queensland Consolidated Acts Queensland Consolidated Acts(1) Subsection (2) applies if--
(a) a taxpayer has appealed to the Land Court under previous section 27 before the commencement against an assessment for the taxpayer's land; and
(b) the appeal had started to be heard before the commencement.
(2) The Land Court may continue to hear and decide the appeal under the pre-amended Act as if this Act had not been amended by the amending Act.
(3) Subsection (4) applies if--
(a) a taxpayer has appealed to the Land Court under previous section 27 before the commencement against a decision of the commissioner under previous section 26E(1); and
(b) the appeal had not started to be heard before the commencement.
(4) On application made by the taxpayer, the Land Court may if it considers it appropriate, transfer the appeal to a court that may hear appeals, or a tribunal that may review decisions, under the Administration Act, section 69.
(5) If an appeal is transferred to a court or tribunal under subsection (4), it is taken to be an appeal, or application for a review of a decision, made under the Administration Act, section 69.
(6) Subsection (7) applies if--
(a) a taxpayer could have objected to an assessment for the taxpayer's land under previous section 26D before the commencement, but had not made the objection; and
(b) the taxpayer has appealed to the Land Court under previous section 27 before the commencement against the assessment; and
(c) the appeal had not started to be heard before the commencement.
(7) The Land Court may, if it considers it appropriate, decide not to hear the appeal and refer the matter to the commissioner under the Administration Act to be dealt with as an objection under part 6, division 1 of that Act as if it were a valid objection under that division.
(8) Subsection (9) applies if--
(a) a taxpayer could have appealed to the Land Court under previous section 27 before the commencement against a decision of the commissioner under previous section 26E(1); and
(b) the taxpayer has not appealed before the commencement.
(9) The taxpayer may appeal against the decision to a court that may hear appeals, or apply for a review of the decision to a tribunal that may review decisions, under the Administration Act, section 69 within the time allowed for the appeal under previous section 26G(2) or 27A.
(10) Subsection (11) applies if--
(a) a taxpayer could have objected to an assessment for the taxpayer's land under previous section 26D before the commencement, but had not made the objection; and
(b) the taxpayer could have appealed to the Land Court against the assessment under previous section 27 before the commencement, but has not made the appeal.
(11) The taxpayer's right of appeal to the Land Court against the assessment under previous section 27 lapses.