133Evidence of claim

133 Evidence of claim (1) In a proceeding in relation to a tax offence that is punishable on summary conviction, a statement or averment in the information, claim or complaint by which the proceeding was instituted is evidence of the matters stated or averred and of the facts on which they are based. (2) If a matter stated or averred relates to a question of mixed law and fact, the statement or averment is taken to be evidence of the fact only. (3) This section does not apply in relation to an averment of the intention of the defendant in the proceeding. Proceedings and evidence Division 11.5