S 106 repealed by No 2 of 2015, s 3 and Sch 2 item 37, effective 1 July 2015. S 106 formerly read:
SECTION 106 EVIDENCE
106(1)
The mere production of:
(a)
a notice of assessment; or
(b)
a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a notice of assessment;
is conclusive evidence of the due making of the assessment and, except in proceedings under Part
IVC
of the
Taxation Administration Act 1953
on a review or appeal relating to the assessment, that the amounts and all of the particulars of the assessment are correct.
106(2)
The mere production of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a document issued or given by the Commissioner, a Second Commissioner or a Deputy Commissioner is conclusive evidence that the second-mentioned document was so issued or given.
History
S 106(2) amended by No 78 of 2006, s 3 and Sch 5 item 18, by substituting
"
conclusive
"
for
"
prima facie
"
, applicable only in relation to returns, assessments, notices and certificates under the
Petroleum Resource Rent Tax Assessment Act 1987
in relation to financial years that start on or after 1 July 2006.
106(3)
The mere production of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of, or an extract from, a return, a notice of assessment or a notice under section
98C
is evidence of the matter set out in the document to the same extent as the original return or notice, as the case may be, would be if it were produced.
History
S 106(3) amended by No 78 of 2006, s 3 and Sch 5 item 19, by substituting
"
, a notice of assessment or a notice under section
98C
"
for
"
or a notice of assessment
"
, applicable only in relation to returns, assessments, notices and certificates under the
Petroleum Resource Rent Tax Assessment Act 1987
in relation to financial years that start on or after 1 July 2006.
106(3A)
To avoid doubt, subsection (3) applies to a copy or an extract of a document that was given to the Commissioner on a data processing device or by way of electronic transmission, unless the person by whom the original of the document was purportedly authorised can show that the person did not authorise the document.
History
S 106(3A) inserted by No 78 of 2006, s 3 and Sch 5 item 20, applicable only in relation to returns, assessments, notices and certificates under the
Petroleum Resource Rent Tax Assessment Act 1987
in relation to financial years that start on or after 1 July 2006.
106(4)
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 payable under a specified provision of this Act, or an amount of shortfall interest charge payable under the
Taxation Administration Act 1953
, is
prima facie
evidence of the matters stated in the certificate.
History
S 106(4) amended by No 78 of 2006, s 3 and Sch 5 item 21, by substituting
"
payable under a specified provision of this Act, or an amount of shortfall interest charge payable under the
Taxation Administration Act 1953
,
"
for
"
of tax or an amount payable by way of an instalment of tax or by way of penalty under section
85
or Part
IX
,
"
, applicable only in relation to returns, assessments, notices and certificates under the
Petroleum Resource Rent Tax Assessment Act 1987
in relation to financial years that start on or after 1 July 2006.
106(5)
The mere production of a
Gazette
containing a notice purporting to be issued by the Commissioner is
prima facie
evidence that the notice was so issued.
106(6)
A return under this Act purporting to be made or signed by or on behalf of a person is
prima facie
evidence that the return was made by the person or with the authority of the person.
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