Taxation Administration Act 1953

PART IIB - RUNNING BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS  

Division 2 - Running Balance Accounts (or RBAs)  

SECTION 8AAZJ   EVIDENTIARY CERTIFICATE ABOUT RBA TRANSACTIONS ETC.  

8AAZJ(1)   [Prima facie evidence]  

In proceedings for recovery of an RBA deficit debt, a Commissioner's certificate stating any of the following matters in respect of a specified RBA is prima facie evidence of those matters:

(a) that no tax debts (other than general interest charge on the RBA deficit debt) were allocated to the RBA after the balance date shown on a specified RBA statement for the RBA;

(b) that general interest charge is payable on the RBA deficit debt, as specified in the certificate;

(c) that payments and credits were allocated to the RBA, as specified in the certificate;

(d) that a specified amount was the RBA deficit debt on the date of the certificate.

8AAZJ(2)   [Commissioner's certificate]  

In this section:

Commissioner's certificate
means a certificate signed by the Commissioner or a delegate of the Commissioner, or by a Second Commissioner or Deputy Commissioner.