TAXATION ADMINISTRATION ACT 1953 - SECT 15 Appearance by Commissioner etc.

TAXATION ADMINISTRATION ACT 1953 - SECT 15

  (1)   In any action, prosecution or other proceeding under, or arising out of, a taxation law instituted by or on behalf of the Commissioner, a Second Commissioner or a Deputy Commissioner, to which the Commissioner, a Second Commissioner or a Deputy Commissioner is a party or in which the Commissioner, a Second Commissioner or a Deputy Commissioner intervenes or seeks to intervene, the Commissioner, Second Commissioner or Deputy Commissioner, as the case may be, may appear personally or may be represented by:

  (a)   a person enrolled as a barrister, solicitor, barrister and solicitor or legal practitioner of a federal court or of the Supreme Court of a State or Territory; or

  (b)   a person authorized by the Commissioner, a Second Commissioner or a Deputy Commissioner, by instrument in writing, to appear.

  (2)   The appearance of a person, and the statement of the person that the person appears by authority of the Commissioner, a Second Commissioner or a Deputy Commissioner, is prima facie evidence of that authority.

  (3)   This section applies in relation to the Tax Agent Services Act 2009 as if:

  (a)   references in this section to the Commissioner were references to the Tax Practitioners Board (within the meaning of that Act); and

  (b)   references in this section to a Second Commissioner or to a Deputy Commissioner were omitted.