Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 13K

  (1)   Where a document is obtained pursuant to a State tax law, a State taxation officer may certify a copy of the document to be a true copy.

  (2)   Where, pursuant to a State tax law, a copy is made of a document, a State taxation officer may certify the copy to be a true copy.

  (3)   Where a document is obtained pursuant to a State tax law, a State taxation officer may certify an extract taken from the document to be a true extract.

  (4)   Where, pursuant to a State tax law, an extract is taken from a document, a State taxation officer may certify the extract to be a true extract.

  (5)   Subject to subsection   (6), a document purporting to be a copy or extract certified under subsection   (1), (2), (3) or (4) shall be received in all courts and tribunals in proceedings arising out of a taxation law as evidence as if it were the original.

  (6)   Subsection   (5) does not apply in relation to a document if:

  (a)   in the case of proceedings for an offence--evidence is adduced that the document is not a true copy or a true extract; or

  (b)   in any other case--it is proved that the document is not a true copy or a true extract.

  (7)   Where:

  (a)   pursuant to a State tax law, a copy (in this section referred to as the primary copy ) is made of, or an extract (in this section referred to as the primary extract ) is taken from, a document (in this section referred to as the original document ); and

  (b)   pursuant to subsection   (2) or (4), a State taxation officer has certified the primary copy to be a true copy of, or the primary extract to be a true extract taken from, the original document;

a State taxation officer may:

  (c)   certify a copy of the primary copy or primary extract to be a true copy; or

  (d)   certify an extract taken from the primary copy or primary extract to be a true extract.

  (8)   Subject to subsection   (9), a document purporting to be:

  (a)   a copy, certified under subsection   (7), of a primary copy of, or a primary extract taken from, an original document; or

  (b)   an extract, certified under subsection   (7), taken from a primary copy of, or a primary extract taken from, an original document;

shall be received in all courts and tribunals in proceedings arising out of a taxation law as evidence as if it were the original document.

  (9)   Subsection   (8) does not apply in relation to a document if:

  (a)   in the case of proceedings for an offence, evidence is adduced that:

  (i)   the document is not a true copy of, or a true extract taken from, the primary copy or primary extract; or

  (ii)   the primary copy is not a true copy of, or the primary extract is not a true extract taken from, the original document; or

  (b)   in any other case, it is proved that:

  (i)   the document is not a true copy of, or a true extract taken from, the primary copy or primary extract; or

  (ii)   the primary copy is not a true copy of, or the primary extract is not a true extract taken from, the original document.