Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
This section applies if:
(a) the Commissioner lodges a proof of debt relating to the unpaid amount of the estimate; and
(b) section 268-95 applies to an entity (your supervising entity ) in relation to you. Rejection of proof of debt 268-45(2)
Your supervising entity may give the Commissioner a statutory declaration to the effect that:
(a) the underlying liability has been discharged in full; or
(b) the unpaid amount of the underlying liability is a specified, lesser amount; or
(c) the underlying liability never existed.
See section 268-90 for what the statutory declaration must contain and who must make it.268-45(3)
If your supervising entity does so, he or she may reject the proof of debt (in whole or in part) on the ground made out in the statutory declaration. 268-45(4)
If the Commissioner appeals, or applies for review of, your supervising entity ' s decision to reject the proof of debt, nothing in subsection (2) or (3) prevents evidence being adduced to contradict statements in the declaration.
Such evidence might also be relevant to a prosecution for an offence, such as an offence against section 11 of the Statutory Declarations Act 1959 (False declarations).Revocation or reduction of estimate 268-45(5)
The following table applies in relation to the outcome following all (if any) appeals from, and applications for review of, your supervising entity ' s decision to reject the proof of debt. (If there are no appeals or applications for review, the outcome is your supervising entity ' s decision as originally made.)
|Rejecting proof of debt|
|Item||If the outcome is that ...||then ...|
|1||the proof is rejected in whole on the ground that the estimate has been discharged in full||the amount of the estimate is reduced by the unpaid amount of the estimate (just before the reduction).|
|2||the proof is rejected in part||the amount of the estimate is reduced by so much of the unpaid amount of the estimate (just before the reduction) as is rejected.|
|3||the proof is rejected in whole on the ground that the underlying liability never existed||the estimate is revoked.|
The effect of item 1 of the table is to reduce the unpaid amount of the estimate to nil.
The effect of item 2 of the table is to reduce the unpaid amount of the estimate to the amount admitted to proof.
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