Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 313

313. Section 15 of the Principal Act is repealed and the following section is
substituted: Appearance by Commissioner, &c.

"15. (1) In any action, prosecution or other proceeding under, or arising out
of, a taxation law instituted by or on behalf of the Commissioner, a Second
Commissioner or a Deputy Commissioner, to which the Commissioner, a Second
Commissioner or a Deputy Commissioner is a party or in which the Commissioner,
a Second Commissioner or a Deputy Commissioner intervenes or seeks to
intervene, the Commissioner, Second Commissioner or Deputy Commissioner, as
the case may be, may appear personally or may be represented by-

   (a)  a person enrolled as a barrister, solicitor, barrister and solicitor
        or legal practitioner of a federal court or of the Supreme Court of a
        State or Territory; or

   (b)  a person authorized by the Commissioner, a Second Commissioner or a
        Deputy Commissioner, by instrument in writing, to appear.

"(2) The appearance of a person, and the statement of the person that the
person appears by authority of the Commissioner, a Second Commissioner or a
Deputy Commissioner, is prima facie evidence of that authority.".