South Australian Consolidated Acts

GIFT DUTY ACT 1968 - SECT 46

46—Assessments to be evidence

        (1)         Production of any assessment or of any document under the hand of the Commissioner purporting to be a copy of an assessment shall—

            (a)         be conclusive evidence of the due making of the assessment; and

            (b)         be conclusive evidence that the amount and all particulars of the assessment are correct, except in proceedings on appeal against the assessment when it shall be prima facie evidence only.

        (2)         The production of any document under the hand of the Commissioner purporting to be a copy of or extract from any return shall be sufficient evidence of the matter therein set out, without the production of the original unless it is proved not to be a true copy of or extract from the return.