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Taxation Administration Act 2007
136Evidentiary matters
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136 Evidentiary matters (1) In a tax prosecution, an allegation of fact by the prosecutor in the information or complaint is evidence of the fact alleged. (2) However, this section does not operate to the exclusion of other evidence and all relevant evidence (whether it tends to support or rebut the allegation) must be considered on its merits.
Taxation Administration Act 2007 64 (3) This section does not apply to: (a) an allegation as to a mental element of an offence; or (b) proceedings for an indictable offence or an offence punishable by imprisonment.