Taxation Administration Act 1953
Hide history note
View history noteSch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesCh 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.
Pt 4-15 inserted by No 179 of 1999.
Div 255 inserted by No 179 of 1999.
Subdiv 255-C heading substituted by No 64 of 2020, s 3 and Sch 3 item 128, effective 1 July 2020. The heading formerly read:
Subdivision 255-C - Recovery proceedings
Subdiv 255-C inserted by No 179 of 1999 (as amended by No 44 of 2000 and No 91 of 2000).
255-55 255-55 (Repealed) SECTION 255-55 EVIDENCE BY AFFIDAVIT
(Repealed by No 64 of 2020)
S 255-55 repealed by No 64 of 2020, s 3 and Sch 3 item 131, effective 1 July 2020. S 255-55 formerly read:
SECTION 255-55 EVIDENCE BY AFFIDAVIT
255-55
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.
S 255-55 inserted by No 179 of 1999 (as amended by No 44 of 2000 and No 91 of 2000).
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