Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 8AAZJ

             (1)  In proceedings for recovery of an RBA deficit debt, a Commissioner's certificate stating any of the following matters in respect of a specified RBA is prima facie evidence of those matters:

                     (a)  that no tax debts (other than general interest charge on the RBA deficit debt) were allocated to the RBA after the balance date shown on a specified RBA statement for the RBA;

                     (b)  that general interest charge is payable on the RBA deficit debt, as specified in the certificate;

                     (c)  that payments and credits were allocated to the RBA, as specified in the certificate;

                     (d)  that a specified amount was the RBA deficit debt on the date of the certificate.

             (2)  In this section:

"Commissioner's certificate" means a certificate signed by the Commissioner or a delegate of the Commissioner, or by a Second Commissioner or Deputy Commissioner.