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 4-90 - EVIDENCE  

Division 350 - Evidence  

Subdivision 350-A - Evidence  

SECTION 350-25  

350-25   EVIDENCE BY AFFIDAVIT IN PROCEEDINGS TO RECOVER TAX-RELATED LIABILITIES  
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.