TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

Division 255 - General rules about collection and recovery  

Subdivision 255-C - Recovery proceedings  

Guide to Subdivision 255-C

SECTION 255-35   WHAT THIS SUBDIVISION IS ABOUT  


This Subdivision deals with procedural and evidentiary matters relating to proceedings to recover an amount of a tax-related liability.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
255-40 Service of documents if person absent from Australia or cannot be found
255-45 Evidentiary certificate
255-50 Certain statements or averments
255-55 Evidence by affidavit




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