108BEvidentiary provisions relating to retention notices

108B Evidentiary provisions relating to retention notices (1) In any proceedings under section 108A, evidence that a thing, specified in a notice under that section as being in the possession of a particular person or as being used by a particular person, is no longer in the possession of that person is evidence, and, in the absence of evidence to the contrary, is proof, that the person has not complied with the notice. (2) In any proceedings under this Act, the fact that a thing is specified in a notice under section 108A as being in the possession of a particular person or as being used by a particular person is evidence, and, in the absence of evidence to the contrary, is proof, that the thing was in the possession of that person. S. 109 (Heading) inserted by No. 108/2003 s. 11(1).