Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
The Federal Court of Australia may, on the application of the Commissioner, order you to comply with a requirement to give security under section 255-100 , if the Commissioner has given you notice of the requirement under subsection 255-105(1) . 255-115(2)
If the Court makes an order under subsection (1), the Court may also order you to comply with such other requirements made, or that could be made, in relation to you under the taxation law as the Court considers necessary to ensure the effectiveness of the requirement referred to in that subsection. 255-115(3)
An order under subsection (1) or (2) may require you to comply with the requirement on or before a day specified in the order. 255-115(4)
If an order under subsection (1) or (2) is not given to you orally by the court, the proper officer of the court must cause a copy of the order to be served on you in the prescribed manner, or otherwise as may be ordered by the court.
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-15
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COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS
Division 255
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General rules about collection and recovery
Subdivision 255-D
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Security deposits
SECTION 255-115
ORDER TO COMPLY WITH REQUIREMENT
255-115(1)
The Federal Court of Australia may, on the application of the Commissioner, order you to comply with a requirement to give security under section 255-100 , if the Commissioner has given you notice of the requirement under subsection 255-105(1) . 255-115(2)
If the Court makes an order under subsection (1), the Court may also order you to comply with such other requirements made, or that could be made, in relation to you under the taxation law as the Court considers necessary to ensure the effectiveness of the requirement referred to in that subsection. 255-115(3)
An order under subsection (1) or (2) may require you to comply with the requirement on or before a day specified in the order. 255-115(4)
If an order under subsection (1) or (2) is not given to you orally by the court, the proper officer of the court must cause a copy of the order to be served on you in the prescribed manner, or otherwise as may be ordered by the court.
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