Queensland Consolidated Acts

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TAXATION ADMINISTRATION ACT 2001 - SECT 134

Conducting proceeding for commissioner

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.



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