Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 54

54. (1) In any action, prosecution or other proceeding under this Act in any
court by the Commissioner or a Deputy Commissioner, he may appear personally,
by a barrister or solicitor, or by an officer authorized by the Commissioner
or a Deputy Commissioner to appear.

(2) The appearance of an officer, and his statement that he appears by
authority of the Commissioner or a Deputy Commissioner, is sufficient evidence
of that authority.