Pay-Roll Tax Assessment Act 1941 (REPEALED)
The production of any document or a copy of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a notice or a copy of a notice specifying any liability or entitlement of an employer under this Act, or to be a copy of a determination made under this Act, shall be conclusive evidence of the due exercise of any act required by this Act to be done or performed by the Commissioner, a Second Commissioner, or a Deputy Commissioner for the purpose of ascertaining the liability or entitlement so specified or making the determination and (except in proceedings on appeal when it shall be prima facie evidence only) shall be conclusive evidence of the correctness of any calculations upon which that liability or entitlement is ascertained or on which that determination is based.
(2)
The production of any document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of or extract from any document or return furnished to, or of any document issued by, the Commissioner shall for all purposes be sufficient evidence of the matter therein set forth, without producing the original.
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