Northern Territory Numbered Acts

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TAXATION ADMINISTRATION ACT 2007 (NO 28 OF 2007) - SECT 123

Appeal to Supreme Court on question of law

    (1)     The appellant or the decision maker may appeal against the Tribunal's decision to the Supreme Court.

    (2)     However, an appeal to the Supreme Court under this section is limited to a question of law.

    (3)     In determining the appeal, the Court may:

    (a)     confirm the Tribunal's decision; or

    (b)     vary the Tribunal's decision; or

    (c)     substitute its own decision for the Tribunal's decision; or

    (d)     remit the matter to the Tribunal for reconsideration.

    (4)     If the Court remits the matter to the Tribunal for reconsideration:

    (a)     the Court must advise the Tribunal of its reasons for doing so and give the Tribunal appropriate directions about the matters to be reconsidered; and

    (b)     the Tribunal must proceed with the reconsideration in accordance with the Court's directions and vary its earlier decision, or substitute a new decision, as may be appropriate in view of its reconsideration and the directions of the Court.



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