Commonwealth Consolidated Acts

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TAXATION ADMINISTRATION ACT 1953 - SECT 8AAZI

RBA statement to be evidence

             (1)  The production of an RBA statement:

                     (a)  is prima facie evidence that the RBA was duly kept; and

                     (b)  is prima facie evidence that the amounts and particulars in the statement are correct.

             (2)  In this section:

"RBA statement" includes a document that purports to be a copy of an RBA statement and is signed by the Commissioner or a delegate of the Commissioner or by a Second Commissioner or Deputy Commissioner.


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