Revenue Note for Guidance
This section deals with the continuance of proceedings relating to the recovery of tax where there is a change of Collector-General or other Revenue personnel. It also contains rules of evidence relating to those proceedings.
(1) Where proceedings for the recovery of tax have been instituted under section 960I(1) or 960M(1) and there is a change of Collector-General, the new Collector-General can become party to these proceedings in place of the former Collector-General and can continue with the proceedings.
(2) The new Collector-General will inform the person or persons against whom the proceedings are being continued. On service of such notice, it will not be necessary for the new Collector-General to obtain an order of court substituting him or her for the original Collector-General who instituted or continued proceedings, notwithstanding any rule of court to the contrary.
(3) Any affidavit or oath to be made by a Collector-General for the purposes of the Land and Conveyancing Law Reform Act 2009 may be made by a successor to the Collector-General.
(4) Where the new Collector-General institutes or continues proceedings taken under section 960I(1) or 960M(1), the previous Collector-General is deemed for the purposes of the proceedings to have ceased to be the Collector-General.
(5) If, during the course of proceedings for the recovery of tax, the officer who commenced the proceedings dies or ceases for any reason to be a Revenue officer, another officer can be substituted in his or her place.
(6) A certificate signed by the Collector-General that a person is a Revenue officer and has been authorised by them for the purposes of the proceedings is evidence of those matters until the contrary is proved.
(7) Where there has been a substitution of a Revenue officer as plaintiff in the proceedings, a certificate by the Collector-General is evidence of the substitution until the contrary is proved.
Relevant Date: Finance Act 2021