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.
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