37Evidence

37 Evidence

(1) In any proceedings for the recovery of tax payable under this Act: (a) the production of 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 that the amount and all the particulars of the assessment are correct; (b) the 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 him under this Act is conclusive evidence that the last‑mentioned document was so issued or given; (c) a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of, or extract from, a return or notice of assessment is prima facie 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; and (d) 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 by a person to the Commonwealth in respect of amounts payable to the Commissioner under this Act is prima facie evidence of the matters stated in the certificate. (2) In this section, tax includes additional tax under section 17 or 36.