67Evidence

67 Evidence

(1) The mere production of: (a) a notice of an assessment or of the making of a refund decision; or (b) a document signed by the Commissioner, a Second Commissioner or a Deputy Commissioner and purporting to be a copy of a notice of an assessment or of the making of a refund decision; is conclusive evidence: (c) of the due making of the assessment or the refund decision; (d) in the case of a notice of an assessment—except in proceedings under Part IVC of the Taxation Administration Act 1953 on a review or an appeal relating to the assessment, that the amounts and all of the particulars of the assessment are correct; and (e) in the case of a notice of a refund decision—except in proceedings under Part IVC of the Taxation Administration Act 1953 on a review or appeal relating to the decision, that the decision is correct. (2) The mere production of a document signed by the Commissioner, a Second Commissioner or a Deputy Commissioner and purporting to be a copy of a document issued or served by the Commissioner, a Second Commissioner or a Deputy Commissioner is prima facie evidence that the second‑mentioned document was so issued or served. (3) The mere production of a document signed by the Commissioner, a Second Commissioner or a Deputy Commissioner and purporting to be a copy of, or an extract from, a return, a notice of assessment or of a notice of the making of a refund decision, is evidence of the matter set out in the document to the same extent as the original return or notice, as the case may be, would be if it were produced. (4) The mere production of 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 and payable by a person in respect of an amount of tax is prima facie evidence of the matters stated in the certificate. (5) The mere production of a Gazette containing a notice purporting to have been issued by the Commissioner is prima facie evidence that the notice was so issued. (6) In this section:

refund decision means a decision made on or after 1 July 1986 in respect of an application:

(a) for action to be taken under section 26; or
(b) under the Sales Tax Regulations for the refund or payment of an amount of money:
(i) to prevent double taxation; or
(ii) for the purpose of giving effect to an exemption from sales tax.