Commonwealth Consolidated Acts

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TAXATION ADMINISTRATION ACT 1953 - SECT 15

Appearance by Commissioner etc.

             (1)  In any action, prosecution or other proceeding under, or arising out of, a taxation law instituted by or on behalf of the Commissioner, a Second Commissioner or a Deputy Commissioner, to which the Commissioner, a Second Commissioner or a Deputy Commissioner is a party or in which the Commissioner, a Second Commissioner or a Deputy Commissioner intervenes or seeks to intervene, the Commissioner, Second Commissioner or Deputy Commissioner, as the case may be, may appear personally or may be represented by:

                     (a)  a person enrolled as a barrister, solicitor, barrister and solicitor or legal practitioner of a federal court or of the Supreme Court of a State or Territory; or

                     (b)  a person authorized by the Commissioner, a Second Commissioner or a Deputy Commissioner, by instrument in writing, to appear.

             (2)  The appearance of a person, and the statement of the person that the person appears by authority of the Commissioner, a Second Commissioner or a Deputy Commissioner, is prima facie evidence of that authority.

             (3)  This section applies in relation to the Tax Agent Services Act 2009 as if:

                     (a)  references in this section to the Commissioner were references to the Tax Practitioners Board (within the meaning of that Act); and

                     (b)  references in this section to a Second Commissioner or to a Deputy Commissioner were omitted.

             (4)  This section applies in relation to the Development Allowance Authority Act 1992 as if:

                     (a)  that Act were a taxation law; and

                     (b)  references in this section to the Commissioner were references to the Development Allowance Authority; and

                     (c)  references in this section to a Second Commissioner or to a Deputy Commissioner were omitted.



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