TAXATION ADMINISTRATION ACT 1953 - SECT 13C Application of other laws
TAXATION ADMINISTRATION ACT 1953 - SECT 13C
Application of other laws(1) The provisions of this Division have effect in addition to, and not in derogation of, any other law of the Commonwealth or a State or Territory that makes provision for, or in relation to, the service of summonses.
(2) Without limiting the generality of section 79 of the
Judiciary Act 1903 , the laws (if any) of a State or Territory relating to any
procedure whereby a person may, without appearing in court in obedience to a
summons, enter a plea in relation to a charge of having committed an offence
apply in like manner, mutatis mutandis , to a defendant charged with having
committed a prescribed taxation offence.