Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 33

33. In proceedings under this Part on a review of a prescribed decision or of
an assessment or on a reference or appeal relating to a prescribed decision or
to an assessment-

   (a)  the production of a document under the hand of the Commissioner, a
        Second Commissioner or a Deputy Commissioner purporting to be a copy
        of a notice of the making of a prescribed decision or a copy of a
        notice of assessment is conclusive evidence of the due making of the
        prescribed decision or of the assessment, as the case may be; and

   (b)  a document certified under the hand of the Commissioner, a Second
        Commissioner or a Deputy Commissioner to be a copy of, or extract
        from, a return, a notice of the making of a prescribed decision or a
        notice of assessment is prima facie evidence of the matter set out in
        the document to the same extent as the original return or notice would
        be if it were produced.