Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

Pt 4-15 inserted by No 179 of 1999.

Div 255 inserted by No 179 of 1999.

Subdiv 255-C heading substituted by No 64 of 2020, s 3 and Sch 3 item 128, effective 1 July 2020. The heading formerly read:

Subdivision 255-C - Recovery proceedings

Subdiv 255-C inserted by No 179 of 1999 (as amended by No 44 of 2000 and No 91 of 2000).

S 255-50 repealed by No 64 of 2020, s 3 and Sch 3 item 131, effective 1 July 2020. S 255-50 formerly read:

SECTION 255-50 CERTAIN STATEMENTS OR AVERMENTS  
255-50(1)
In a proceeding to recover an amount of a *tax-related liability, a statement or averment about a matter in the plaintiff ' s complaint, claim or declaration is prima facie evidence of the matter.
255-50(2)
This section applies even if the matter is a mixed question of law and fact. However, the statement or averment is prima facie evidence of the fact only.
255-50(3)
This section applies even if evidence is given in support or rebuttal of the matter or of any other matter.
255-50(4)
Any evidence given in support or rebuttal of the matter stated or averred must be considered on its merits. This section does not increase or diminish the credibility or probative value of the evidence.
255-50(5)
This section does not lessen or affect any onus of proof otherwise falling on a defendant.

S 255-50 inserted by No 179 of 1999 (as amended by No 44 of 2000 and No 91 of 2000).