Taxation Administration Act 1953

PART IIIA - CO-OPERATION BETWEEN COMMONWEALTH AND STATE TAXATION AUTHORITIES  

Division 4 - Certification by State taxation officer of copies of, and extracts from, documents  

SECTION 13K   CERTIFICATION BY STATE TAXATION OFFICER OF COPIES OF, AND EXTRACTS FROM, DOCUMENTS  

13K(1)    
Where a document is obtained pursuant to a State tax law, a State taxation officer may certify a copy of the document to be a true copy.

13K(2)    
Where, pursuant to a State tax law, a copy is made of a document, a State taxation officer may certify the copy to be a true copy.

13K(3)    
Where a document is obtained pursuant to a State tax law, a State taxation officer may certify an extract taken from the document to be a true extract.

13K(4)    
Where, pursuant to a State tax law, an extract is taken from a document, a State taxation officer may certify the extract to be a true extract.

13K(5)    
Subject to subsection (6), a document purporting to be a copy or extract certified under subsection (1), (2), (3) or (4) shall be received in all courts and tribunals in proceedings arising out of a taxation law as evidence as if it were the original.

13K(6)    
Subsection (5) does not apply in relation to a document if:

(a) in the case of proceedings for an offence - evidence is adduced that the document is not a true copy or a true extract; or

(b) in any other case - it is proved that the document is not a true copy or a true extract.

13K(7)    
Where:

(a) pursuant to a State tax law, a copy (in this section referred to as the primary copy ) is made of, or an extract (in this section referred to as the primary extract ) is taken from, a document (in this section referred to as the original document ); and

(b) pursuant to subsection (2) or (4), a State taxation officer has certified the primary copy to be a true copy of, or the primary extract to be a true extract taken from, the original document,

a State taxation officer may:

(c) certify a copy of the primary copy or primary extract to be a true copy; or

(d) certify an extract taken from the primary copy or primary extract to be a true extract.

13K(8)    
Subject to subsection (9), a document purporting to be:

(a) a copy, certified under subsection (7), of a primary copy of, or a primary extract taken from, an original document; or

(b) an extract, certified under subsection (7), taken from a primary copy of, or a primary extract taken from, an original document;

shall be received in all courts and tribunals in proceedings arising out of a taxation law as evidence as if it were the original document.

13K(9)    
Subsection (8) does not apply in relation to a document if:

(a) in the case of proceedings for an offence, evidence is adduced that:

(i) the document is not a true copy of, or a true extract taken from, the primary copy or primary extract; or

(ii) the primary copy is not a true copy of, or the primary extract is not a true extract taken from, the original document; or

(b) in any other case, it is proved that:

(i) the document is not a true copy of, or a true extract taken from, the primary copy or primary extract; or

(ii) the primary copy is not a true copy of, or the primary extract is not a true extract taken from, the original document.

13K(10)    
(Omitted by No 82 of 1993)

13K(11)    
(Repealed by No 4 of 2018)