70Evidence relating to assessments

70 Evidence relating to assessments

(1) The production of a notice of administrative assessment, or of a document signed by the Registrar that appears to be a copy of a notice of administrative assessment, is prima facie evidence of: (a) the proper making of the assessment; and (b) except in proceedings under Part VIIA, or under Subdivision B of Division 3 of Part VIII, of the Registration and Collection Act on an appeal relating to the assessment, that all the particulars of the notice of assessment are correct. (2) The production of a document signed by the Registrar that appears to be a copy of, or an extract from, any return or notice of administrative assessment is evidence of the matters in the document to the same extent as the original would be if it were produced.