Commonwealth Consolidated Acts Commonwealth Consolidated ActsIn 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.