TAXATION ADMINISTRATION ACT 1953 - SECT 8AAZI RBA statement to be evidence
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.
"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.