New South Wales Consolidated Acts

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TAXATION ADMINISTRATION ACT 1996 - SECT 106

Chief Commissioner may state case

106 Chief Commissioner may state case

(1) The Chief Commissioner may, if the Chief Commissioner thinks fit, state a case on any question of law concerning the assessment or refund of tax and forward the case to the Supreme Court for its opinion.
(2) The Supreme Court is to give its opinion on any case forwarded to it and cause the Chief Commissioner to be notified of that opinion.



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