Taxation Administration Act 1953
Note:
Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.
View history note
Hide history noteThe provisions of this Division have effect in addition to, and not in derogation of, any other law of the Commonwealth or a State or Territory that makes provision for, or in relation to, the service of summonses.
Without limiting the generality of section 79 of the Judiciary Act 1903, the laws (if any) of a State or Territory relating to any procedure whereby a person may, without appearing in court in obedience to a summons, enter a plea in relation to a charge of having committed an offence apply in like manner, mutatis mutandis , to a defendant charged with having committed a prescribed taxation offence.
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