Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to subsection (4), the several courts of a State are invested with federal jurisdiction with respect to matters arising under:
(a) this Act; and
(b) the associated revenue Acts; and
(c) the regulations.
(2) Subject to subsection (4), jurisdiction is conferred on the several courts of a Territory with respect to matters arising under:
(a) this Act; and
(b) the associated revenue Acts; and
(c) the regulations.
Note: For associated revenue Act see section 4.
(3) Subsections (1) and (2) do not apply to matters that arise under the provisions that are applied under Part 5.1.
(4) Jurisdiction is invested or conferred under subsection (1) or (2) within the limits (other than limits of locality) of the jurisdiction of the court.
(5) Subsection (4) applies to limits as to subject matter or other limits.
(6) For the purposes of this section:
(a) the Northern Territory is not to be treated as though it were a State; and
(b) the Territories are:
(i) the Northern Territory; and
(ii) the external territories to which this Act extends under section 36.