/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court
Alabama

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/Taxation Administration Act 1953/9

CTHIn ForceAct

Taxation Administration Act 1953

9Interpretation

Start here

Get a plain-English read of 9

Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1953.

View in full context

#### 9 Interpretation In this Division, unless the contrary intention appears: > defendant, in relation to a prescribed taxation offence, means a person to whom a summons has been sent in the manner permitted by subsection 10(1) in relation to the prescribed taxation offence (whether or not the summons has been delivered to, or received by, the person). > summons, in relation to a person, means a writ or process notifying or directing the person to appear on a designated day before a specified court.

Previous sectionDivision 5Service of summons for prescribed taxation offences Next section10Service of summons by post

Section 9 - Taxation Administration Act 1953 - Interpretation — Zoe