Indirect Tax Laws Amendment (Assessment) Act 2012 (39 of 2012)

Schedule 1 Assessment of amounts under indirect tax laws

Part 1 Amendments commencing on 1 July 2012

Division 1 Main amendments

Taxation Administration Act 1953

2 At the end of Chapter 4 in Schedule 1

Add:

Part 4-90 - Evidence

Division 350 - Evidence

Table of Subdivisions

Guide to Division 350

350-A Evidence

Guide to Division 350

350-1 What this Division is about

The rules in this Division deal with the evidentiary effect of official tax documents for the purposes of certain taxation laws.

Subdivision 350-A - Evidence

Table of sections

350-5 Application of Subdivision

350-10 Evidence

350-15 Judicial notice of signature

350-5 Application of Subdivision

This Subdivision applies in relation to *taxation laws that are *indirect tax laws.

350-10 Evidence

Conclusive evidence

(1) The following table has effect:

Conclusive evidence
Item	Column 1 The production of …	Column 2 is conclusive evidence that …
1	(a) a Gazette containing a notice purporting to be issued by the Commissioner for the purposes of a taxation law; or (b) a document that: (i) is under the hand of the Commissioner, a Second Commissioner, a *Deputy Commissioner or a delegate of the Commissioner; and (ii) purports to be a copy of, or extract from, a document issued by the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner for the purposes of a taxation law;	the notice or document was so issued.
2	(a) a notice of assessment of an assessable amount; or (b) a declaration under: (i) subsection 165-40(1) or 165-45(3) of the GST Act; or (ii) subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006;	(a) the assessment or declaration was properly made; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration - the amounts and particulars of the assessment or declaration are correct.

Conclusive evidence

Item

Column 1

The production of …

Column 2

is conclusive evidence that …

(a) a Gazette containing a notice purporting to be issued by the Commissioner for the purposes of a *taxation law; or

(b) a document that:

(i) is under the hand of the Commissioner, a *Second Commissioner, a *Deputy Commissioner or a delegate of the Commissioner; and

(ii) purports to be a copy of, or extract from, a document issued by the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner for the purposes of a taxation law;

the notice or document was so issued.

(a) a notice of assessment of an *assessable amount; or

(b) a declaration under:

(i) subsection 165-40(1) or 165-45(3) of the *GST Act; or

(ii) subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006;

(a) the assessment or declaration was properly made; and

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

(2) Paragraph (b) of column 1 of item 2 of the table in subsection (1) applies to:

(a) a declaration under subsection 165-40(1) or 165-45(3) of the *GST Act that states:

(i) the amount that is (and has been at all times) a *net amount for a *tax period that started before 1 July 2012; or

(ii) the amount that is (and has been at all times) the amount of *GST on a *taxable importation, if the GST was payable before 1 July 2012; or

(b) a declaration under subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006 that states the amount that is (and has been at all times) a *net fuel amount for a tax period, or *fuel tax return period, that started before 1 July 2012.

Note: Division 165 of the GST Act and Division 75 of the Fuel Tax Act 2006 are anti-avoidance provisions.

Prima facie evidence

(3) The production of a certificate that:

(a) is signed by the Commissioner, a *Second Commissioner, a *Deputy Commissioner or a delegate of the Commissioner; and

(b) states that, from the time specified in the certificate, an amount was payable under a *taxation law (whether to or by the Commissioner);

is prima facie evidence that:

(d) the particulars stated in the certificate are correct.

Signed copies are evidence

(4) The production of a document that:

(a) appears to be a copy of, or extract from, any document (the original document ) made or given by or to an entity for the purposes of a *taxation law; and

(b) is signed by the Commissioner, a *Second Commissioner, a *Deputy Commissioner or a delegate of the Commissioner;

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.

350-15 Judicial notice of signature

All courts, and all persons having by law or consent of parties authority to hear, receive and examine evidence, must take judicial notice of the signature of every person who is or has been:

(a) the Commissioner; or

(b) a *Second Commissioner; or

(d) a delegate of the Commissioner;

if the signature is attached or appended to an official document for the purposes of a *taxation law.