Frivolous or vexatious proceedings
111CA Frivolous or vexatious proceedings
A court having jurisdiction under this Act may, at any stage of a proceeding instituted in the court under this Act, if it is satisfied that the proceeding is frivolous or vexatious, do one or more of the following:
dismiss the proceeding;
make such order as to costs as the court considers just;
if the court considers it appropriate, on the application of a party to the proceeding—order that the person who instituted the proceeding must not, without leave of a court having jurisdiction under this Act, institute a proceeding under this Act or the Assessment Act of the kind or kinds specified in the order.
An order made by a court under paragraph (1)(c) has effect notwithstanding any other provision of this Act or the Assessment Act.
A court may discharge or vary an order made by that court under subsection (1).
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.