62
CurrentLegal proceedings in name of Commissioner
Part 9Tax officers, investigation and secrecy provisions
Division 1Tax officers
62 Legal proceedings in name of Commissioner
(1)
Legal proceedings may be taken by or against the Commissioner in the name "Commissioner of State Taxation".
(2)
A person who takes legal proceedings in the name of the
Commissioner is to be taken to be authorised to take the proceedings in the absence of evidence to the contrary.
This Act’s bill:Second reading speech
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