Taxation Administration Act 1953

PART IVD - PROTECTION FOR WHISTLEBLOWERS  

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History

Pt IVD inserted by No 10 of 2019, s 3 and Sch 1 item 15, applicable in relation to disclosures that: (a) are made at or after 1 July 2019 (the commencement time ); and (b) relate to matters that occur or occurred before, at or after 1 July 2019.

SECTION 14ZZZC   COSTS ONLY IF PROCEEDINGS INSTITUTED VEXATIOUSLY ETC.  

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14ZZZC(1)    
This section applies to a proceeding (including an appeal) in a court in relation to a matter arising under section 14ZZZA in which a person (the claimant ) is seeking an order under subsection 14ZZZA(1) .

14ZZZC(2)    
The claimant must not be ordered by the court to pay costs incurred by another party to the proceedings, except in accordance with subsection (3) of this section.

14ZZZC(3)    
The claimant may be ordered to pay the costs only if:

(a) the court is satisfied that the claimant instituted the proceedings vexatiously or without reasonable cause; or

(b) the court is satisfied that the claimant ' s unreasonable act or omission caused the other party to incur the costs.

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History

S 14ZZZC inserted by No 10 of 2019, s 3 and Sch 1 item 15, applicable in relation to disclosures that: (a) are made at or after 1 July 2019 (the commencement time ); and (b) relate to matters that occur or occurred before, at or after 1 July 2019.

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