Taxation Administration Act 1953
PART IIB
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RUNNING BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS
(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]
Division 2
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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.
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