Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 17A

  (1)   The Federal Court of Australia shall not, in relation to a review by the Court of a decision of the Tribunal in connection with proceedings under a taxation law, exercise a power conferred on it by section   15, or paragraph   16(1)(d), (2)(b) or (3)(c) or subsection   16(4), of the Administrative Decisions (Judicial Review) Act 1977 so as to prevent or restrain the recovery, under that law, of tax or duty, further tax or further duty or additional tax or additional duty.

  (2)   The Federal Circuit and Family Court of Australia (Division   2) must not, in relation to a review by the Court of a decision of the Tribunal in connection with proceedings under a taxation law, exercise a power conferred on it by section   15A, or paragraph   16(1)(d), (2)(b) or (3)(c) or subsection   16(4), of the Administrative Decisions (Judicial Review) Act 1977 so as to prevent or restrain the recovery, under that law, of:

  (a)   tax or duty; or

  (b)   further tax or further duty; or

  (c)   additional tax or additional duty.