Social Welfare Consolidation Act 2005 section 306

Reference to high court

Section 306 gives the Chief Appeals Officer the power to refer questions pending before an appeals officer to the High Court for decision.

  • The Chief Appeals Officer may refer a question to the High Court where he or she considers it appropriate
  • The question must be one that has already been referred to an appeals officer
  • Questions falling under section 320 (dealing with certain specific matters) are excluded from this referral power
  • The effect is to allow complex or significant legal issues to be resolved at High Court level rather than through the normal appeals process

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.