AGY-4676 | Nowra Court of Review

Full description

The Court of Review was set up under the terms of the Land and Income Tax Asessment Act, No.XV, 12 December 1895 (1). Under the terms of the Act the Governor was given power to declare either the Land Appeal Court, or a judge of a District Court, or a Police Magistrate, to be a Court of Review to hear appeals against assessments under the Act (2). The functions of the Court of Review were taken over by the Board of Appeals which was established under the terms of the Income Tax (Management) Act. 1936 (3). All appeals for which hearings had not been commenced when the Act was proclaimed were transferred to the Board of Appeal (4).


Endnotes
1. Concise Guide to the State Archives of New South Wales, 3rd Edition 2000.
2. ibid
3. ibid
4. ibid