8ZLAverment

#### 8ZL Averment (1) In a prosecution for a prescribed taxation offence, a statement or averment contained in the information, claim or complaint is prima facie evidence of the matter so stated or averred. (2) This section applies in relation to any matter so stated or averred although: (a) evidence in support or rebuttal of the matter stated or averred, or of any other matter, is given; or (b) the matter averred is a mixed question of law and fact, but, in that case, the statement or averment is prima facie evidence of the fact only. (3) Any evidence given in support or rebuttal of a matter so stated or averred shall be considered on its merits, and the credibility and probative value of such evidence shall be neither increased nor diminished by reason of this section. (4) This section: (a) does not apply to any fault element of an offence; and (aa) does not apply in relation to any offence for which imprisonment is a penalty; and (b) does not lessen or affect any onus of proof otherwise falling on a defendant.