86Evidence

#### 86 Evidence (1) In proceedings for the recovery of duty or tax: (a) the production of an instrument under the hand of the Commissioner purporting to be a copy of a notice of assessment is evidence of the due making of the assessment and that the amount and particulars of the assessment are correct; (b) the production of an instrument under his hand purporting to be a copy of an instrument issued or given by him under this Act is evidence that the instrument was so issued or given; and (c) the production of a document certified by instrument under his hand as a copy of, or extract from, a return or notice of assessment is evidence of the matter set out in the document to the same extent as the original return or notice would be if it were produced. (2) In proceedings for the recovery of tax in respect of the registration of a vehicle, the production of an instrument under the hand of the Registrar purporting to contain particulars of the registration of that vehicle on a particular date is evidence of the registration of that vehicle on that date. (3) A reference in this section to duty or tax includes a reference to an additional amount payable under section 70 or 81.