10Recovery of tax

#### 10 Recovery of tax (1) Any sales tax unpaid may be sued for and recovered in any court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his or her official name. (2) Notwithstanding anything contained in any Sales Tax Assessment Act, in any proceedings for the recovery of sales tax it is not necessary to prove under which of the Sales Tax Assessment Acts the sales tax became payable. (3) In any proceedings for the recovery of sales tax: (a) the mere production of: (i) a notice of an assessment or a notice of the making of a refund decision; or (ii) 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: (iii) of the due making of the assessment or the decision, as the case may be; (iv) in the case of a notice of an assessment—that the amounts and all of the particulars of the assessment are correct; and (v) in the case of a notice of a refund decision—that the decision is correct; and (b) 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 sales tax is prima facie evidence of the matters stated in the certificate. (4) 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. (5) In this section: > assessment has the same meaning: (a) in relation to the Sales Tax Assessment Act (No. 1) 1930—as is specified in section 3 of that Act; and (b) in relation to any other Sales Tax Assessment Act—as is specified in that section as it is applied for the purposes of that other Sales Tax Assessment Act. > 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 of the Sales Tax Assessment Act (No. 1) 1930, section 11 or 11B of the Sales Tax Assessment Act (No. 5) 1930, section 15 of the Sales Tax Assessment Act (No. 11) 1985 or section 11 of another Sales Tax Assessment Act; or (b) under the Sales Tax Regulations for the refund or payment of an amount of money to prevent double taxation or for the purpose of effectuating an exemption from sales tax. > sales tax includes: (a) further tax; and (b) additional tax; under a Sales Tax Assessment Act.