The Federal High Court recently dismissed an application to set aside an arbitral tribunal's final award on the grounds that the tribunal had misconducted itself by reformulating the issues agreed by the parties to include a preliminary issue which was capable of removing the need to determine all of the issues presented by the parties. The court held that although a jurisdictional error is a variant of misconduct, it is only where a tribunal has acted without jurisdiction that its decision is liable to be set aside.
The Court of Appeal recently held that the Tax Appeal Tribunal has jurisdiction to adjudicate tax-related disputes. The appellants in the case successfully argued that the tribunal's jurisdiction to determine tax disputes does not encroach on the exclusive jurisdiction of the Federal High Court, as bringing tax appeals before the tribunal is merely a condition precedent to approaching the court. Further, the tribunal's decisions can be reviewed and quashed by the court.