Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 134

134 Conducting proceeding for commissioner

(1) The commissioner may, by signed writing, authorise a person to conduct—

(a) a proceeding in the commissioner’s name for—

(i) the recovery of tax or another amount payable under a tax law; or

(ii) an offence against a tax law; or

(b) another proceeding under a tax law to which the commissioner is a party.

(2) Without limiting subsection (1) , the person—

(a) may appear for the commissioner before any court or tribunal in which the proceeding is conducted; and

(b) represents the commissioner in the proceeding; and

(c) is entitled to give evidence in the proceeding.