Taxation Administration Act 2007
119Transfer of proceedings to Supreme Court
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119 Transfer of proceedings to Supreme Court (1) If the President of NTCAT considers that a proceeding before NTCAT for review of a decision on an objection would more appropriately be dealt with by the Supreme Court because of the complexity of the questions of fact or law (or both) arising in the proceeding, or for any other reason, the President may, by order, transfer the proceeding from NTCAT to the Court. (2) The President may make an order under subsection (1) on the application of a party to the proceeding or on the President's own initiative. (3) If an order is made under subsection (1), the transferred proceeding is to proceed in the Supreme Court as if it had originally been commenced in the Court by way of appeal against the decision under section 115(1)(b). (4) Section 99A of the Northern Territory Civil and Administrative Tribunal Act 2014 does not apply in relation to a proceeding for review of a decision on an objection.