Document ID: chunk:federal_register_of_legislation:C2016C00974:clause:1_2:p1
Version: federal_register_of_legislation:C2016C00974
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 1/2)
Character Range: 26082–29060

2                    (a) a notice of assessment of an *assessable amount; or                                                                                                                                                    (a) the assessment or declaration was properly made; and
                     (b) a declaration under:                                                                                                                                                                                   (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration—the amounts and particulars of the assessment or declaration are correct.
                     (i) subsection 165‑40(1) or 165‑45(3) of the *GST Act; or
                     (ii) subsection 75‑40(1) or 75‑45(3) of the Fuel Tax Act 2006;

 (2) Paragraph (b) of column 1 of item 2 of the table in subsection (1) applies to:
 (a) a declaration under subsection 165‑40(1) or 165‑45(3) of the *GST Act that states:
 (i) the amount that is (and has been at all times) a *net amount for a *tax period that started before 1 July 2012; or
 (ii) the amount that is (and has been at all times) the amount of *GST on a *taxable importation, if the GST was payable before 1 July 2012; or
 (b) a declaration under subsection 75‑40(1) or 75‑45(3) of the Fuel Tax Act 2006 that states the amount that is (and has been at all times) a *net fuel amount for a tax period, or *fuel tax return period, that started before 1 July 2012.
Note: Division 165 of the GST Act and Division 75 of the Fuel Tax Act 2006 are anti‑avoidance provisions.

Prima facie evidence
 (3) The production of a certificate that:
 (a) is signed by the Commissioner, a *Second Commissioner, a *Deputy Commissioner or a delegate of the Commissioner; and
 (b) states that, from the time specified in the certificate, an amount was payable under a *taxation law (whether to or by the Commissioner);
is prima facie evidence that:
 (c) the amount is payable from that time; and
 (d) the particulars stated in the certificate are correct.

Signed copies are evidence
 (4) The production of a document that:
 (a) appears to be a copy of, or extract from, any document (the original document) made or given by or to an entity for the purposes of a *taxation law; and
 (b) is signed by the Commissioner, a *Second Commissioner, a *Deputy Commissioner or a delegate of the Commissioner;
is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters.

350‑15  Judicial notice of signature
  All courts, and all persons having by law or consent of parties authority to hear, receive and examine evidence, must take judicial notice of the signature of every person who is or has been:
 (a) the Commissioner; or
 (b) a *Second Commissioner; or
 (c) a *Deputy Commissioner; or
 (d) a delegate of the Commissioner;
if the signature is attached