TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 98 98. In any action, prosecution or other proceeding under or arising out of, a tax law, being an action, prosecution or other proceeding instituted by the Commissioner, or to which the Commissioner is a party, or in which the Commissioner intervenes or seeks to intervene, the Commissioner may appear personally, or may be represented by a person authorised by the Commissioner, in writing, to appear for the Commissioner.

Australian Capital Territory Repealed Acts

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This legislation has been repealed.

TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 98

98. In any action, prosecution or other proceeding under or arising out of, a tax law, being an action, prosecution or other proceeding instituted by the Commissioner, or to which the Commissioner is a party, or in which the Commissioner intervenes or seeks to intervene, the Commissioner may appear personally, or may be represented by a person authorised by the Commissioner, in writing, to appear for the Commissioner.

Determination of amounts payable under tax laws

99. (1) The Minister may, by notice in the Gazette , determine:

(a) the amount of tax, duty or a licence fee payable under a tax law;

(b) the rate at which an amount of tax, duty or a licence fee, payable under a tax law, is to be calculated; or

(2) The Minister shall cause a copy of a determination to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the determination was made.

(3) If a determination is not laid before each House of the Parliament in accordance with subsection (2) it is void and of no effect.

(4) Subsections 12 (4) to (7) (inclusive) of the Seat of Government (Administration) Act 1910 apply in relation to a determination laid before a House of Parliament as if the references in those subsections to an Ordinance were references to the determination.

(5) In the application, by virtue of subsection (4), of subsections 12 (6) and (6A) of the Seat of Government (Administration) Act 1910 , the references in those subsections to subsection 12 (3) of that Act shall be read as references to subsection (2) of this section.

Regulations

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