Taxation Administration Act 2001
sec.106Compensation
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sec.106 Compensation
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. (sec.106-ssec.1) 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. (sec.106-ssec.2) 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. (sec.106-ssec.3) 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. (sec.106-ssec.4) 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.
- (a) brought in a court with jurisdiction for the recovery of the amount claimed; or
- (b) for an offence against this Act brought against the person claiming the amount.