Taxation Administration Act 1953

PART V - MISCELLANEOUS  

SECTION 15   APPEARANCE BY COMMISSIONER ETC.  

15(1)  
In any action, prosecution or other proceeding under, or arising out of, a taxation law instituted by or on behalf of the Commissioner, a Second Commissioner or a Deputy Commissioner, to which the Commissioner, a Second Commissioner or a Deputy Commissioner is a party or in which the Commissioner, a Second Commissioner or a Deputy Commissioner intervenes or seeks to intervene, the Commissioner, Second Commissioner or Deputy Commissioner, as the case may be, may appear personally or may be represented by:


(a) a person enrolled as a barrister, solicitor, barrister and solicitor or legal practitioner of a federal court or of the Supreme Court of a State or Territory; or


(b) a person authorized by the Commissioner, a Second Commissioner or a Deputy Commissioner, by instrument in writing, to appear.

15(2)  
The appearance of a person, and the statement of the person that the person appears by authority of the Commissioner, a Second Commissioner or a Deputy Commissioner, is prima facie evidence of that authority.

15(3)  


This section applies in relation to the Tax Agent Services Act 2009 as if:


(a) references in this section to the Commissioner were references to the Tax Practitioners Board (within the meaning of that Act); and


(b) references in this section to a Second Commissioner or to a Deputy Commissioner were omitted.

15(4)  
(Repealed by No 4 of 2018)

15(5)  
(Repealed by No 54 of 2003)




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