Commonwealth Consolidated Acts

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997 - SECT 37

Assessment or determination to be evidence of correctness of calculations

             (1)  The mere production of:

                     (a)  an assessment or determination; or

                     (b)  a document signed by the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of an assessment or determination;

is conclusive evidence of the due making of the assessment or determination and, except in proceedings under Part IVC of the Taxation Administration Act 1953 on a review or appeal relating to the assessment, that the amounts and all of the particulars of the assessment or determination are correct.

Copies of documents

             (2)  A document signed by the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a document issued or given by the Commissioner, a Second Commissioner or a Deputy Commissioner is prima facie evidence that the second‑mentioned document was so issued or given.

Copies of, or extracts from, assessments or determinations

             (3)  A document signed by the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of, or an extract from, an assessment or determination is evidence of the matter set
out in the document to the same extent as the original assessment or determination, as the case may be, would be if it were produced.

Certificates

             (4)  A certificate signed by the Commissioner, a Second Commissioner or a Deputy Commissioner certifying that an amount stated in the certificate was, on the day of the certificate, payable by a person as an amount of surcharge, advance instalment, general interest charge or late payment penalty, is prima facie evidence of the matters stated in the certificate.