s 134

Conducting proceeding for commissioner

In force

(1)

The commissioner may, by signed writing, authorise a person to conduct—

(a)

a proceeding in the commissioner’s name for—

(i)

the recovery of tax or another amount payable under a tax law; or

(ii)

an offence against a tax law; or

(b)

another proceeding under a tax law to which the commissioner is a party.

(2)

Without limiting subsection (1), the person—

(a)

may appear for the commissioner before any court or tribunal in which the proceeding is conducted; and

(b)

represents the commissioner in the proceeding; and

(c)

is entitled to give evidence in the proceeding.

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