Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 37

37. (1) In any proceedings for the recovery of tax payable under this Act-

   (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 assessment is conclusive evidence of the due making of
        the assessment and that the amount and all the particulars of the
        assessment are correct;

   (b)  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 document issued or given by him under this Act is conclusive
        evidence that the last-mentioned document was so issued or given;

   (c)  a document under the hand of the Commissioner, a Second Commissioner
        or a Deputy Commissioner purporting to be a copy of, or extract from,
        a return or 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; and

   (d)  a certificate in writing signed by the Commissioner, a Second
        Commissioner or a Deputy Commissioner certifying that a sum specified
        in the certificate was, at the date of the certificate, due by a
        person to the Commonwealth in respect of amounts payable to the
        Commissioner under this Act is prima facie evidence of the matters
        stated in the certificate.

(2) In this section, ''tax'' includes additional tax under section 17 or 36.