In force2024 Revised EditionCurrent version · 2024 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax Act · 2024 Revised Edition · Part · Reviews and Appeals
Income Tax Act · 2024 Revised Edition · Part · Reviews and Appeals
Official textFrom Attorney General's Chambers, unchanged
In any case in which the amount of tax payable as determined by the High Court (excluding the amount of any costs awarded)
exceeds $5,000, the appellant or the Collector may appeal to the
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 76, 79, 80 and 83, a Deputy Collector so appointed;
Court of Appeal from the decision of the High Court on any question of law or of mixed law and fact.
The procedure governing such appeals shall be the same as for appeals to the Court of Appeal from decisions of the High Court in civil suits.
Income Tax 112
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 76, 79, 80 and 83, a Deputy Collector so appointed;
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