Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 3 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Pt 3-10 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Div 105 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Subdiv 105-E repealed by No 39 of 2012, s 3 and Sch 1 item 207, effective 1 July 2012. For application provisions see note under s 8AAZLG(2) .

Subdiv 105-E formerly read:

Subdivision 105-E - Evidence

SECTION 105-100 PRODUCTION OF ASSESSMENT OR DECLARATION IS CONCLUSIVE EVIDENCE  
105-100
The production of:

(a) a notice of assessment under this Part; or

(b) a declaration under:

(i) section 165-40 or subsection 165-45(3) of the *GST Act; or

(ii) section 75-40 or subsection 75-45(3) of the Fuel Tax Act 2006 ;

is conclusive evidence:

(c) that the assessment or declaration was properly made; and

(d) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration - that the amounts and particulars in the assessment or declaration are correct.

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S 105-100 inserted by No 73 of 2006, s 3 and Sch 5 item 41, effective 1 July 2006.

SECTION 105-105 CERTIFICATE OF AMOUNT PAYABLE IS PRIMA FACIE EVIDENCE  
105-105
The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under an *indirect tax law (whether to or by the Commissioner) is prima facie evidence:

(a) that the amount is payable from that time; and

(b) that the particulars stated in the certificate are correct.

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S 105-105 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

SECTION 105-110 SIGNED COPIES ARE EVIDENCE  
105-110(1)
The production of a document signed by the Commissioner or a Deputy Commissioner that appears to be a copy of, or extract from, any document made or given by or to an entity for the purposes of an *indirect tax law is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters.

105-110(2)
To avoid doubt, subsection (1) applies to a copy or extract of a document that was given by or to the Commissioner on a data processing device or by way of electronic transmission, unless it is shown that the document was not authorised.

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S 105-110 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Subdiv 105-E inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.