111CAFrivolous or vexatious proceedings

#### 111CA Frivolous or vexatious proceedings (1) A court having jurisdiction under this Act may, at any stage of a proceeding instituted in the court under this Act, if it is satisfied that the proceeding is frivolous or vexatious, do one or more of the following: (a) dismiss the proceeding; (b) make such order as to costs as the court considers just; (c) if the court considers it appropriate, on the application of a party to the proceeding—order that the person who instituted the proceeding must not, without leave of a court having jurisdiction under this Act, institute a proceeding under this Act or the Assessment Act of the kind or kinds specified in the order. (2) An order made by a court under paragraph (1)(c) has effect notwithstanding any other provision of this Act or the Assessment Act. (3) A court may discharge or vary an order made by that court under subsection (1).