Taxation Administration Act 1953

PART III - PROSECUTIONS AND OFFENCES  

Note:

Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

Division 4 - Prescribed taxation offences  

SECTION 8ZL   AVERMENT  

8ZL(1)   [ Prima facie evidence]  

In a prosecution for a prescribed taxation offence, a statement or averment contained in the information, claim or complaint is prima facie evidence of the matter so stated or averred.

8ZL(2)   [Application of section]  

This section applies in relation to any matter so stated or averred although:

(a) evidence in support or rebuttal of the matter stated or averred, or of any other matter, is given; or

(b) the matter averred is a mixed question of law and fact, but, in that case, the statement or averment is prima facie evidence of the fact only.

8ZL(3)   [ Evidence to be considered on its merits]  

Any evidence given in support or rebuttal of a matter so stated or averred shall be considered on its merits, and the credibility and probative value of such evidence shall be neither increased nor diminished by reason of this section.

8ZL(4)   [ Effect of section]  

This section:

(a) does not apply to any fault element of an offence; and

(aa) does not apply in relation to any offence for which imprisonment is a penalty; and

(b) does not lessen or affect any onus of proof otherwise falling on a defendant.