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Income taxProcedure

Reference to the High Court

Taking a question of law from the Appellate Tribunal's order to the High Court.

When this applies

A question of law arises from the Appellate Tribunal's order.

Time limits, fees and sections

ItemRuleSection
Time limit90 dayss.133(1)
FromCommunication of the Tribunal's orders.133(1)
BenchAt least two judgess.133(4)

Step-by-step procedure

The section of law behind each step is shown beside it.

  1. 1
    Frame the question of laws.133(2)

    Facts, the Tribunal's finding and the legal question.

  2. 2
    File the applications.133(1)

    Prescribed form with a statement of the case.

  3. 3
    Admissions.133(3)

    The Court decides whether a question of law arises.

  4. 4
    Hearing and judgments.133(5)

    The Tribunal's order stands modified by the judgment.

Documents to prepare

  • Tribunal order
  • Statement of the case
  • Orders of lower forums

Practical tips

  • Only questions of law go to the High Court, not facts
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