Taxation Administration Act 1953

PART IIB - RUNNING BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS  

Division 2 - Running Balance Accounts (or RBAs)  

SECTION 8AAZI   RBA STATEMENT TO BE EVIDENCE  

8AAZI(1)   [Prima facie evidence]  

The production of an RBA statement:

(a) is prima facie evidence that the RBA was duly kept; and

(b) is prima facie evidence that the amounts and particulars in the statement are correct.

8AAZI(2)   [RBA statement]  

In this section:

RBA statement
includes a document that purports to be a copy of an RBA statement and is signed by the Commissioner or a delegate of the Commissioner or by a Second Commissioner or Deputy Commissioner.