Taxation Administration Act 1953
PART III
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PROSECUTIONS AND OFFENCES
Division 5
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Service of summons for prescribed taxation offences
SECTION 13B
13B
PROOF OF SERVICE OF SUMMONS OR NOTICE
Service of a summons in accordance with section 10 or of a notice in accordance with section 11 or 12 may be proved by the oath of the person who served it or by affidavit or otherwise.
Note:
Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.
View history note
Hide history noteService of a summons in accordance with section 10 or of a notice in accordance with section 11 or 12 may be proved by the oath of the person who served it or by affidavit or otherwise.
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