Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 139-85 GROUNDS ON WHICH PERPETRATOR MAY OPPOSE MAKING OF ORDER 139-85(1)
The perpetrator cannot oppose the making of an order under section 139-60 on any grounds other than the following: (a) one or more of the circumstances mentioned in paragraphs 139-55(1)(a) to (e) do not exist; (b) that the sum of contributions disclosed by the Commissioner under subsection 139-25(1) was incorrect; (c) that the date on which the victim alleges that the conduct constituting the * specified child abuse offence first occurred is incorrect and that because the date is incorrect, the sum of contributions disclosed by the Commissioner under subsection 139-25(1) is incorrect; (d) any of the other matters stated in the application for the order are incorrect; (e) any other matter to which the Court grants the perpetrator leave to object.
139-85(2)
In opposing the making of an order on the ground mentioned in paragraph (1)(b) , the perpetrator has the burden of proving that the amount of contributions disclosed was incorrect.
139-85(3)
In opposing the making of an order on the ground mentioned in paragraph (1)(c) , the perpetrator has the burden of proving: (a) that the date on which the victim alleges that the conduct constituting the * specified child abuse offence first occurred is incorrect; and (b) that, because of the incorrect date, the sum of contributions disclosed by the Commissioner under subsection 139-25(1) is incorrect.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
