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Taxation Administration Act 1953
14WJurisdiction of courts
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14W Jurisdiction of courts
(1) The jurisdiction of a court under section 14V shall be exercised by a single Judge or Justice. (2) An appeal lies to the Federal Court of Australia from a judgment or order of the Supreme Court of a State or Territory exercising jurisdiction under section 14V. (3) An appeal lies to the High Court, with special leave of the High Court, from a judgment or order referred to in subsection (2). (4) Except as provided in subsection (2) or (3), no appeal lies from a judgment or order referred to in subsection (2).