SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 11 - MISCELLANEOUS

Division 1 - Evidence in proceedings

SECTION 116 (Repealed by 101 of 2006)   EVIDENTIARY EFFECT OF NOTICE OF ASSESSMENT ETC.  

116(1)  [Particulars of assessment deemed to be correct]  

The production of:

(a)  a notice of assessment; or

(b)  a document that is signed by the Commissioner and appears to be a copy of a notice of assessment;

is conclusive evidence that the assessment was duly made and that the amounts and other particulars in the assessment are correct. This subsection does not apply in proceedings under Part IVC of the Taxation Administration Act 1953 on a review or appeal relating to the assessment.

116(2)  [Credit decision deemed to be correct]  

The production of:

(a)  a notice of a credit decision; or

(b)  a document that is signed by the Commissioner and appears to be a copy of a notice of a credit decision;

is conclusive evidence that the credit decision was duly made and is correct. This subsection does not apply in proceedings under Part IVC of the Taxation Administration Act 1953 on a review or appeal relating to the credit decision.

116(3)  [Document signed by Commissioner]  

The production of a document that is signed by the Commissioner and appears to be a copy of a document issued or served by the Commissioner is prima facie evidence that the document was so issued or served.

116(4)  [Copy made from document]  

The production of a document that is signed by the Commissioner and appears to be a copy of, or extract from, any document made or given by any person for the purposes of the sales tax law is evidence of the matter set out in the document to the same extent as the original document would have been evidence of that matter.

116(5)  [Evidence of signed certificate]  

The production of a certificate signed by the Commissioner certifying that an amount was, at the date of the certificate, due and payable by a person under the sales tax law is prima facie evidence of the matters stated in the certificate.

116(6)  [Notices in the Gazette]  

The production of a Gazette containing a notice that appears to have been issued by the Commissioner is prima facie evidence that the notice was issued by the Commissioner in the Gazette.

116(7)  [Interpretation]  

In this section:

``Commissioner'' includes a Second Commissioner or a Deputy Commissioner;

``credit decision'' means the Commissioner's decision on a claim for a credit.