- Laws of Fiji

Last Updated: 1 August 2024

[TAA 91] Jurisdiction of the Tax Court91

(1) The Tax Court has jurisdiction—

(a)to hear and determine appeals conferred upon it under this Act or any other written law;
(b)to hear and determine all actions;
(c)to hear and determine questions of law referred to it by the Tax Tribunal;
(d)to hear and determine matters transferred to it under section 88(2);
(e)to hear and determine applications for leave to have matters before the Tribunal transferred to it under section 88(3);
(f)to order compliance with this Act;
(g)to exercise other functions and powers as are conferred on it by this or any other written law.

(2) In all matters before it, the Tax Court has full and exclusive jurisdiction to determine them in a manner and to make decisions or orders not inconsistent with this Act or any other written law.

(3) No decision or order of the Court, and no proceedings before the Court, may be held to be invalid for want of form, or be void or in any way vitiated by reason of an informality or error in form.