Taxation Administration Act 1953

The Court may order that the proceedings for an order under section 139‑60 be stayed if the Court is made aware by a party to the proceeding that:

an application mentioned in subsection 139‑60(2) has been made; or

the perpetrator is a bankrupt under the Bankruptcy Act 1966 in respect of a bankruptcy from which the perpetrator has not been discharged; or

a restraining order (within the meaning of the Bankruptcy Act 1966) in relation to the perpetrator’s *superannuation interests is in force.

The Court may continue the stay until:

for paragraph (1)(a)—the application is finally determined; or

for paragraph (1)(b)—the perpetrator is discharged from the bankruptcy; or

for paragraph (1)(c)—the restraining order is no longer in force.