Document ID: chunk:federal_register_of_legislation:C2025C00180:section:15
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 15
Character Range: 305330–306677

15  Appearance by Commissioner etc.
 (1) In any action, prosecution or other proceeding under, or arising out of, a taxation law instituted by or on behalf of the Commissioner, a Second Commissioner or a Deputy Commissioner, to which the Commissioner, a Second Commissioner or a Deputy Commissioner is a party or in which the Commissioner, a Second Commissioner or a Deputy Commissioner intervenes or seeks to intervene, the Commissioner, Second Commissioner or Deputy Commissioner, as the case may be, may appear personally or may be represented by:
 (a) a person enrolled as a barrister, solicitor, barrister and solicitor or legal practitioner of a federal court or of the Supreme Court of a State or Territory; or
 (b) a person authorized by the Commissioner, a Second Commissioner or a Deputy Commissioner, by instrument in writing, to appear.
 (2) The appearance of a person, and the statement of the person that the person appears by authority of the Commissioner, a Second Commissioner or a Deputy Commissioner, is prima facie evidence of that authority.
 (3) This section applies in relation to the Tax Agent Services Act 2009 as if:
 (a) references in this section to the Commissioner were references to the Tax Practitioners Board; and
 (b) references in this section to a Second Commissioner or to a Deputy Commissioner were omitted.