sec.134Conducting proceeding for commissioner

sec.134 Conducting proceeding for commissioner

The commissioner may, by signed writing, authorise a person to conduct— a proceeding in the commissioner’s name for— the recovery of tax or another amount payable under a tax law; or an offence against a tax law; or another proceeding under a tax law to which the commissioner is a party. Without limiting subsection (1) , the person— may appear for the commissioner before any court or tribunal in which the proceeding is conducted; and represents the commissioner in the proceeding; and is entitled to give evidence in the proceeding. (sec.134-ssec.1) The commissioner may, by signed writing, authorise a person to conduct— a proceeding in the commissioner’s name for— the recovery of tax or another amount payable under a tax law; or an offence against a tax law; or another proceeding under a tax law to which the commissioner is a party. (sec.134-ssec.2) Without limiting subsection (1) , the person— may appear for the commissioner before any court or tribunal in which the proceeding is conducted; and represents the commissioner in the proceeding; and is entitled to give evidence in the proceeding.

• (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
• (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.
• (i) the recovery of tax or another amount payable under a tax law; or
• (ii) an offence against a tax law; or
• (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.