139-70
CurrentIntervention by Commissioner
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 3Collection, recovery and administration of other taxes
Part 3-20Superannuation
Division 139Access to perpetrators’ superannuation for victims of child abuse
Subdivision 139-BPerpetrator contributions release orders
139-70 Intervention by Commissioner
(1)
The Commissioner may, with the leave of the Court and subject to any conditions imposed by the Court, intervene in a proceeding for an order under section 139‑60.
(2)
If the Commissioner intervenes in a proceeding, the Commissioner is taken to be a party to the proceeding and has all the rights, duties and liabilities of such a party.
This Act’s bill:Second reading speech
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