174Remittal of matters to NTCAT on appeals determined after

174 Remittal of matters to NTCAT on appeals determined after commencement (1) If the Supreme Court's decision on an appeal referred to in section 170(5), 172(3) or 173(2) would require the matter to be remitted to the former Tribunal for reconsideration under section 123(3)(d) of the former Act, the Court: (a) must instead remit the matter to NTCAT for determination in accordance with the Court's directions; and

Taxation Administration Act 2007 78 (b) may make any orders and give any directions that it considers appropriate to facilitate the remittal of the matter to NTCAT instead of the former Tribunal. (2) Subject to subsection (3), NTCAT must hear and determine the remitted matter as if it had originally been commenced in NTCAT by way of application for review of the decision on the objection that was the subject of the appeal to the former Tribunal. (3) For the determination of the remitted matter, NTCAT may make any decision or order under the former Act that could have been made by the former Tribunal in accordance with the Court's directions if the matter had been remitted to it. (4) Sections 128 and 129 of the new Act apply in relation to the determination of the remitted matter by NTCAT.

Taxation Administration Act 2007 79 1 KEY Key to abbreviations amd = amended od = order app = appendix om = omitted bl = by-law pt = Part ch = Chapter r = regulation/rule cl = clause rem = remainder div = Division renum = renumbered exp = expires/expired rep = repealed f = forms s = section Gaz = Gazette sch = Schedule hdg = heading sdiv = Subdivision ins = inserted SL = Subordinate Legislation lt = long title sub = substituted nc = not commenced 2 LIST OF LEGISLATION Taxation Administration Act 2007 (Act No. 28, 2007) Assent date 29 October 2007 Commenced 1 January 2008 (s 2) Revenue Law Reform (Budget Initiatives) Act 2008 (Act No. 23, 2008) Assent date 30 June 2008 Commenced pt 1, ss 3, 12(1), 18 and 19: 1 January 2008; ss 7, 10 and 11(1): 6 May 2008; rem: 1 July 2008 (s 2) Revenue Legislation Amendment Act 2009 (Act No. 17, 2009) Assent date 25 June 2009 Commenced pt 1 and pt 3, divs 1 and 2: 1 October 2008; pt 3, div 3: 6 May 2009; pt 2, divs 1 and 2, pt 3, div 4 and pts 4 and 5: 25 June 2009; pt 3, div 5: 1 July 2009; pt 2, div 3 and pt 3, div 6: 1 January 2010 (s 2 and Gaz G49, 9 December 2009, p 3) Payroll Tax Act 2009 (Act No. 18, 2009) Assent date 25 June 2009 Commenced 1 July 2009 (s 2) Revenue and Other Legislation Amendment Act 2010 (Act No. 21, 2010) Assent date 30 June 2010 Commenced pt 2 and pt 4, divs 1 and 2: 4 May 2010; rem: 1 July 2010 (s 2) Oaths, Affidavits and Declarations (Consequential Amendments) Act 2010 (Act No. 40, 2010) Assent date 18 November 2010 Commenced 1 March 2011 (s 2, s 2 Oaths, Affidavits and Declarations Act 2010 (Act No. 39, 2010) and Gaz G7, 16 February 2011, p 4)

Taxation Administration Act 2007 80 Revenue Legislation Amendment Act 2011 (Act No. 21, 2011) Assent date 24 June 2011 Commenced pt 2: 3 May 2011; rem: 1 July 2011 (s 2) Statute Law Revision Act 2014 (Act No. 38, 2014) Assent date 13 November 2014 Commenced 13 November 2014 Revenue and Other Legislation Amendment Act 2015 (Act No. 18, 2015) Assent date 23 June 2015 Commenced pt 2 and pt 5, divs 1 to 4: 28 April 2015; pts 3 and 4, pt 5, divs 5 to 8 and pt 6: 1 July 2015; rem: 23 June 2015 (s 2) Statute Law Amendment (Directors' Liability) Act 2015 (Act No. 26, 2015) Assent date 18 September 2015 Commenced 14 October 2015 (Gaz G41, 14 October 2015, p 3) Local Court (Related Amendments) Act 2016 (Act No. 8, 2016) Assent date 6 April 2016 Commenced 1 May 2016 (s 2, s 2 Local Court (Repeals and Related Amendments) Act 2016 (Act No. 9, 2016) and Gaz S34, 29 April 2016) Revenue and Other Legislation Amendment Act 2017 (Act No. 13, 2017) Assent date 27 June 2017 Commenced 1 July 2017 (s 2) Property Activation Act 2019 (Act No. 21, 2019) Assent date 21 June 2019 Commenced 1 July 2019 (s 2) Taxation Administration Amendment Act 2021 (Act No. 13, 2021) Assent date 20 May 2021 Commenced 21 May 2021 (s 2) Statute Law Amendment (NTCAT Conferral of Jurisdiction) Act 2023 (Act No. 24, 2023) Assent date 21 September 2023 Commenced 27 November 2023 (Gaz G24, 23 November 2023, p 2) Racing and Wagering Act 2024 (Act No. 8, 2024) Assent date 9 April 2024 Commenced 1 July 2024 (Gaz G13, 20 June 2024, p 1) Mineral Royalties Act 2024 (Act No. 12, 2024) Assent date 11 June 2024 Commenced 1 July 2024 (s 2)