Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 8AAZJ

  (1)   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.

  (2)   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.