CHILD SUPPORT (ASSESSMENT) ACT 1989 - SECT 70 Evidence relating to assessments
CHILD SUPPORT (ASSESSMENT) ACT 1989 - SECT 70
Evidence relating to assessments(1) The production of a notice of administrative assessment, or of a document signed by the Registrar that appears to be a copy of a notice of administrative assessment, is prima facie evidence:
(a) of the proper making of the administrative assessment; and
(b) except in proceedings to which subsection (1A) applies--that all the particulars of the notice of administrative assessment are correct.
(1A) For the purposes of paragraph (1)(b), this subsection applies to any of the following proceedings relating to the administrative assessment:
(a) an AAT first review or AAT second review for the purposes of the Registration and Collection Act;
(b) an appeal under Part IVA of the AAT Act in relation to such a review.
(2) The production of a document signed by the Registrar that
appears to be a copy of, or an extract from, any return or notice of
administrative assessment is evidence of the matters in the document to the
same extent as the original would be if it were produced.