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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.

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