Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 8AAZI

  (1)   The production of an RBA statement:

  (a)   is prima facie evidence that the RBA was duly kept; and

  (b)   is prima facie evidence that the amounts and particulars in the statement are correct.

  (2)   In this section:

"RBA statement" includes a document that purports to be a copy of an RBA statement and is signed by the Commissioner or a delegate of the Commissioner or by a Second Commissioner or Deputy Commissioner.