House of Representatives

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Chapter 6 - Evidence

Overview

6.1 This Chapter explains the provisions in Division 6 of new Part VI . These provisions specify the evidentiary effect of certain documents and copies of documents. These rules ensure that the only avenue of appeal is to dispute the amount of the liability and not the procedures in creating the documents.

Summary of the legislation

6.2 The provisions of Division 6 specify that:

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a notice of assessment or declaration under the general anti-avoidance provision is conclusive evidence of the making of the assessment or declaration and, except if review rights are exercised, that the amounts stated in the notice or declaration are correct;

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a certificate which contains particulars of an entitys GST debt and is signed by the Commissioner or Deputy Commissioner is prima facie evidence that the particulars are correct; and

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a copy of a document or extract from a document given by or to an entity which is signed by the Commissioner or Deputy Commissioner has the same evidentiary value of the matters stated in the copy as the original document has.

Explanation of the legislation

Assessment notice is conclusive evidence of the assessment

6.3 The production of a notice of assessment, a declaration made under Division 165 of the GST Act (the general anti-avoidance provision), or document purporting to be a copy of an assessment or declaration is conclusive evidence that:

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the assessment or declaration was properly made; and

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that the amounts and all particulars of the assessment or declaration are correct, except in proceedings before a tribunal or court seeking review of the assessment or declaration.

[New section 59]

Certificate of amount payable

6.4 The production of a signed certificate which certifies an amount of GST payable and any penalty payable at the date of the certificate is prima facie evidence that the matters stated in the certificate are correct. [New section 60]

Signed copies as evidence

6.5 The production of a document signed by the Commissioner or a Deputy Commissioner purporting to be a copy of, or extract from a document is evidence of the matters in the document to the same extent as the original document had it been produced. [New subsection 61(1)]

6.6 Copies or extracts (eg. print-outs or paper versions) of electronic documents will be treated in the same way for evidentiary purposes. However, a copy of an electronic document is not evidence of the return or notice if the taxpayer can show that he or she did not authorise the document. This will apply to copies or extracts of returns and notices of assessment that are transmitted electronically. [New subsection 61(2)]

6.7 Regulation 12 of the Taxation Administration Regulations provides that a document purporting to be signed by the authority of the Commissioner will be effective as if the document had been personally signed by the Commissioner. It also provides that a certificate required to be signed by the Commissioner will be treated as being so signed if it bears the written, printed or stamped name, or facsimile signature of a person who is, or was at the relevant time, the Commissioner or Deputy Commissioner.