SALES TAX PROCEDURE ACT 1934 (Repealed)

SECTION 10 RECOVERY OF TAX

10(1) [Suing for unpaid tax]

Any sales tax unpaid maybe sued for and recovered in any court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his or her official name.

10(2) [Proof of applicable Assessment Act not required]

Notwithstanding anything contained in any Sales Tax Assessment Act, in any proceedings for the recovery of sales tax it is not necessary to prove under which of the Sales Tax Assessment Acts the sales tax became payable.

10(3) [Evidence]

In any proceedings for the recovery of sales tax -

(a) the mere production of -

(i) a notice of an assessment or a notice of the making of a refund decision; or

(ii) a document signed by the Commissioner, a Second Commissioner or a Deputy Commissioner and purporting to be a copy of a notice of an assessment or of the making of a refund decision,

is conclusive evidence -

(iii) of the due making of the assessment or the decision, as the case may be:

(iv) in the case of a notice of an assessment - that the amounts and all of the particulars of the assessment are correct; and

(v) in the case of a notice of a refund decision - that the decision is correct; and

(b) the mere production of a certificate in writing signed by the Commissioner, a Second Commissioner or a Deputy Commissioner certifying that a sum specified in the certificate was, at the date of the certificate, due and payable by a person in respect of an amount of sales tax is prima facie evidence of the matters stated in the certificate.

View history note

10(4) [Proof of issue or service of document]

The mere production of a document signed by the Commissioner, a Second Commissioner or a Deputy Commissioner and purporting to be a copy of a document issued or served by the Commissioner, a Second Commissioner or a Deputy Commissioner is prima facie evidence that the second-mentioned documents was so issued or served.

10(5) [Definitions]

In this section -

assessment has the same meaning -

(a) in relation to the Sales Tax Assessment Act (No. 1) 1930 - as is specified in section 3 of that Act; and

(b) in relation to any other Sales Tax Assessment Act - as is specified in that section as it is applied for the purposes of that other Sales Tax Assessment Act;

``refund decision'' means a decision made on or after 1 July 1986 in respect of an application -

(a) for action to be taken under section 26 of the Sales Tax Assessment Act (No. 1) 1930, section 11 or 11B of the Sales Tax Assessment Act (No. 5) 1930, section 15 of the Sales Tax Assessment Act (No. 11) 1985 or section 11 of another Sales Tax Assessment Act; or

(b) under the Sales Tax Regulations for the refund or payment of an amount of money to prevent double taxation or for the purpose of effectuating an exemption from sales tax;

``sales tax'' includes -

(a) further tax; and

(b) additional tax,

under a Sales Tax Assessment Act.

View history note

History

S 10 substituted by No 48 of 1986, s 188, effective 1 July 1986. S 10 formerly read:

(1)
Notwithstanding anything contained in any Sales Tax Assessment Act, where, in any proceedings for the recovery of sales tax, the defendant denies liability, it shall not be necessary for the plaintiff to allege or prove under which of the Sales Tax Assessment Acts the sales tax became payable, and, upon the production of a certificate purporting to be signed by the Commissioner, the Second Commissioner or a Deputy Commissioner of Taxation and stating that an amount of sales tax, not exceeding the amount claimed, is due by the defendant in respect of goods and that those goods -
(a) have been either -
(i) sold by the defendant;

(ii) manufactured by the defendant and treated by the defendant as stock for sale by retail;

(iii) applied by the defendant to the defendant's own use;

(iv) leased by the defendant to a lessee; or

(v) deemed to have been sold, as mentioned in sub-section 3(2) of the Sales Tax Assessment Act (No. 10) 1985, by the defendant; or

(b) being imported goods, have been entered for home consumption by the defendant as described in section 2B of the Sales Tax Assessment Act (No. 5) 1930,
the plaintiff shall be entitled to judgment for the amount of sales tax stated in the certificate except in so far as the defendant proves that the whole or part of the sales tax so stated is not payable.
S 10(1) amended by No 144 of 1985, s 17, effective 10 May,1985, by substituting the words:
`those goods -
(a) have been either -
(i) sold by the defendant;

(ii) manufactured by the defendant and treated by the defendant as stock for sale by retail;

(iii) applied by the defendant to the defendant's own use;

(iv) leased by the defendant to a lessee; or

(v) deemed to have been sold, as mentioned in sales tax sub-section 3(2) of the Sales Tax Assessment Act (No. 10) 1985, by the defendant; or

(b) being imported goods, have been entered for home consumption by the defendant as described in section 2B of the Sales Tax Assessment Act (No. 5) 1930,
the plaintiff shall be entitled to judgment for the amount of sales tax stated in the certificate except in so far as the defendant proves that the whole or part of the sales tax so stated is not payable.'
for the words:
`those goods have been either -
(a) sold by the defendant;
(b) manufactured by the defendant and treated by him as stock for sale by retail;
(c) applied by the defendant to his own use; or
(d) leased by the defendant to a lessee,
the plaintiff shall be entitled to judgment for the amount of sales tax stated in the certificate except in so far as the defendant proves that the sales tax so stated or any portion thereof is not payable.'

(2)
For the purposes of this section `sales tax' includes any additional tax for which the defendant is liable under this Act or under any Sales Tax Assessment Act.

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