103AReview or appeal by other courts or tribunals

#### 103A Review or appeal by other courts or tribunals 103A Review or appeal by other courts or tribunals > > (1) No court or tribunal (or other body or person) has jurisdiction or power to consider any question concerning an assessment or other decision of the Chief Commissioner under a taxation law (including the determination of an objection under Division 1) except as provided by this Part. > > > (2) Subsection (1) does not apply to a decision of the Chief Commissioner under Part 4, 7, 8, 9 or 11 (not being an assessment). > > > > Note. > > > > This subsection preserves the inherent jurisdiction of the Supreme Court to entertain an application for judicial review of any such decision of the Chief Commissioner. > > **s 103A:** Ins 2000 No 72, Sch 2 \[15\].