A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 2   Collection and recovery rules

Part 2   Consequential amendment of Acts

Taxation Administration Act 1953

91   At the end of section 8AAR

Add:

(4) A notice given to a person by the Commissioner under this section is prima facie evidence of the matters stated in the notice.

Note: For provisions about collection and recovery of the penalty, see Part 4-15 in Schedule 1.