TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 73 73. (1) In proceedings in respect of a tax offence that is punishable on summary conviction, a statement or averment in the information, claim or complaint by which the proceedings were instituted is evidence of the matters stated or averred and of the facts on which they are based.

Australian Capital Territory Repealed Acts

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This legislation has been repealed.

TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 73

73. (1) In proceedings in respect of a tax offence that is punishable on summary conviction, a statement or averment in the information, claim or complaint by which the proceedings were 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 shall be 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 proceedings.

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