Taxation Administration Act 1953

PART III - PROSECUTIONS AND OFFENCES  

Note:

Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

Division 5 - Service of summons for prescribed taxation offences  

SECTION 13B   13B   PROOF OF SERVICE OF SUMMONS OR NOTICE  


Service of a summons in accordance with section 10 or of a notice in accordance with section 11 or 12 may be proved by the oath of the person who served it or by affidavit or otherwise.



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