Taxation Administration Act 1953

PART III - PROSECUTIONS AND OFFENCES  

Note:

Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

Division 5 - Service of summons for prescribed taxation offences  

SECTION 9  

9   INTERPRETATION  

In this Division, unless the contrary intention appears:

defendant
, in relation to a prescribed taxation offence, means a person to whom a summons has been sent in the manner permitted by subsection 10(1) in relation to the prescribed taxation offence (whether or not the summons has been delivered to, or received by, the person);

"fine"
(Omitted by No 123 of 1984)

"prescribed offence"
(Omitted by No 123 of 1984)

summons
, in relation to a person, means a writ or process notifying or directing the person to appear on a designated day before a specified court.

"taxation Act"
(Omitted by No 123 of 1984)