Taxation Administration Act 2001

A person may claim from the commissioner the cost of repairing or replacing property damaged because of the exercise or purported exercise of a power under this division.

The cost may be claimed and ordered to be paid in a proceeding—

brought in a court with jurisdiction for the recovery of the amount claimed; or

for an offence against this Act brought against the person claiming the amount.

A court may order an amount be paid only if it is satisfied it is just to make the order in the circumstances of the particular case.

A regulation may prescribe matters that may, or must, be taken into account by the court when considering whether it is just to make the order.