Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 126

126. (1) The mere production of-

   (a)  a notice of assessment; or

   (b)  a document under the hand of the Commissioner, a Second Commissioner
        or a Deputy Commissioner purporting to be a copy of a notice of
        assessment, is conclusive evidence of the due making of the assessment
        and, except in proceedings under Part VI on a review, reference or
        appeal relating to the assessment, that the amounts and all of the
        particulars of the assessment are correct.

(2) The mere production of a document under the hand of the Commissioner, a
Second Commissioner or a Deputy Commissioner purporting to be a copy of a
document issued or given by the Commissioner, a Second Commissioner or a
Deputy Commissioner is prima facie evidence that the second-mentioned document
was so issued or given.

(3) The mere production of a document under the hand of the Commissioner, a
Second Commissioner or a Deputy Commissioner purporting to be a copy of, or an
extract from, a return or a notice of assessment is evidence of the matter set
out in the document to the same extent as the original return or notice, as
the case may be, would be if it were produced.

(4) The mere production of a certificate in writing signed by the
Commissioner, a Second Commissioner or a Deputy Commissioner certifying that a
sum specified in the certificate was, at the date of the certificate, due and
payable by a person in respect of an amount of tax or an amount payable by way
of an instalment of tax under Division 2 of Part VII or by way of penalty
under section 93 or 112 or Part VIII, is prima facie evidence of the matters
stated in the certificate.

(5) The mere production of a Gazette containing a notice purporting to be
issued by the Commissioner is prima facie evidence that the notice was so
issued.

(6) A return under this Act purporting to be made or signed by or on behalf of
a person is prima facie evidence that the return was made by the person or
with the authority of the person.