Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-90 - EVIDENCE  

Division 350 - Evidence  

Subdivision 350-A - Evidence  

SECTION 350-10   EVIDENCE  

Conclusive evidence

350-10(1)  


The following table has effect:


Conclusive evidence
Item Column 1
The production of ...
Column 2
is conclusive evidence that ...
1 (a) a Gazette containing a notice purporting to be issued by the Commissioner for the purposes of a * taxation law; or
(b) a document that:
  (i) is under the hand of the Commissioner, a * Second Commissioner, a * Deputy Commissioner or a delegate of the Commissioner; and
  (ii) purports to be a copy of, or extract from, a document issued by the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner for the purposes of a taxation law;
the notice or document was so issued.
2 a notice of *assessment under a *taxation law; (a) the assessment was properly made; and
(b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment - the amounts and particulars of the assessment are correct.
3 a notice under any of the following: (a) the notice was properly given; and
(a) section 18-140 in this Schedule;
(b) section 102UR , 177EA or 177EB of the Income Tax Assessment Act 1936 ;
(c) section 271-90 in Schedule 2F to that Act;
(b) except in proceedings under Part IVC of this Act on a review or appeal relating to the notice - the amounts and particulars of the notice are correct.
4 a declaration under: (a) the declaration was properly made; and
(a) subsection 165-40(1) or 165-40(3) of the *GST Act; or
(b) subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006 ;
(b) except in proceedings under Part IVC of this Act on a review or appeal relating to the declaration - the amounts and particulars of the declaration are correct.
5 a *public ruling or *private ruling; the ruling was properly made.

350-10(2)  
(Repealed by No 39 of 2012)

Prima facie evidence

350-10(3)  
The production of a certificate that:


(a) is signed by the Commissioner, a * Second Commissioner, a * Deputy Commissioner or a delegate of the Commissioner; and


(b) states that, from the time specified in the certificate, an amount was payable under a * taxation law (whether to or by the Commissioner);

is prima facie evidence that:


(c) the amount is payable from that time; and


(d) the particulars stated in the certificate are correct.

350-10(3A)  


A document that is provided to the Commissioner under a *taxation law, and that purports to be made or signed by or on behalf of an entity, is prima facie evidence that the document was made by the entity or with the authority of the entity. Signed copies are evidence

350-10(4)  
The production of a document that:


(a) appears to be a copy of, or extract from, any document (the original document ) made or given by or to an entity for the purposes of a * taxation law; and


(b) is signed by the Commissioner, a * Second Commissioner, a * Deputy Commissioner or a delegate of the Commissioner;

is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters.




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