INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1A - Collection by instalments of tax on companies in respect of years of income before the year of income ending on 30 June 1990  

SECTION 221AJ   NOTICE OF INSTALMENT OF TAX TO BE PRIMA FACIE EVIDENCE  

221AJ(1)   [Evidence of correct instalment]  

The production of a notice specifying an amount payable by a company as an instalment of tax, or of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of such a notice, is prima facie evidence that the amount of the instalment and all particulars relating to the instalment are correct.

221AJ(2)   [Instalment of tax]  

In this section, a reference to an instalment of tax includes a reference to an increase in an instalment of tax.