60EEvidentiary provisions relating to retention notices

60E Evidentiary provisions relating to retention notices (1) In any proceedings under section 60D, evidence that a thing, specified in a notice under this section as being in the possession of a particular person, is no longer in the possession of that person is evidence, and, in the absence of evidence to the contrary, is proof that the person has not complied with the notice. (2) In any proceedings under this Act, the fact that a thing is specified in a notice under section 60D as being in the possession of a particular person is evidence, and, in the absence of evidence to the contrary, is proof that the thing was in the possession of that person.