Taxation Administration Act 1996

The Chief Commissioner may accept a written undertaking given by a person for the purposes of this section in connection with furthering the object of this Part.

The person may withdraw or vary the undertaking at any time, but only with the consent of the Chief Commissioner.

If the Chief Commissioner considers that the person who gave the undertaking has breached any of its terms, the Chief Commissioner may apply to the Supreme Court for an order under subsection (4).

If the Court is satisfied that the person has breached a term of the undertaking, the Court may make one or both of the following orders—

an order directing the person to comply with the term of the undertaking,

another order that the Court considers appropriate.

The Chief Commissioner may publish a written undertaking given by a person for the purposes of this section in a way the Chief Commissioner thinks fit.