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  

Operative provisions

SECTION 255-55   255-55   EVIDENCE BY AFFIDAVIT  


In a proceeding to recover an amount of a *tax-related liability:


(a) a person may give evidence by affidavit; and


(b) the court may require the person to attend before it:


(i) to be cross-examined on that evidence; or

(ii) to give other evidence relating to the proceedings.



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