Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

Pt 4-15 inserted by No 179 of 1999.

Div 255 inserted by No 179 of 1999.

Subdiv 255-C heading substituted by No 64 of 2020, s 3 and Sch 3 item 128, effective 1 July 2020. The heading formerly read:

Subdivision 255-C - Recovery proceedings

Subdiv 255-C inserted by No 179 of 1999 (as amended by No 44 of 2000 and No 91 of 2000).

S 255-55 repealed by No 64 of 2020, s 3 and Sch 3 item 131, effective 1 July 2020. S 255-55 formerly read:

SECTION 255-55 EVIDENCE BY AFFIDAVIT  
255-55
In a proceeding to recover an amount of a *tax-related liability:

(a) a person may give evidence by affidavit; and

(b) the court may require the person to attend before it:

(i) to be cross-examined on that evidence; or

(ii) to give other evidence relating to the proceedings.

S 255-55 inserted by No 179 of 1999 (as amended by No 44 of 2000 and No 91 of 2000).