Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER 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:
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-90
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EVIDENCE
Division 350
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Evidence
Subdivision 350-A
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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.
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