Document ID: chunk:federal_register_of_legislation:C2020A00064:clause:11_144
Version: federal_register_of_legislation:C2020A00064
Segment Type: clause
Provision Reference: sch 11 cl 144
Character Range: 53062–54344

144  At the end of Division 350 in Schedule 1
Add:

350‑20  Certain statements or averments in proceedings to recover tax‑related liabilities
 (1) In a proceeding to recover an amount of a *tax‑related liability, a statement or averment about a matter in the plaintiff's complaint, claim or declaration is prima facie evidence of the matter.
 (2) This section applies even if the matter is a mixed question of law and fact. However, the statement or averment is prima facie evidence of the fact only.
 (3) This section applies even if evidence is given in support or rebuttal of the matter or of any other matter.
 (4) Any evidence given in support or rebuttal of the matter stated or averred must be considered on its merits. This section does not increase or diminish the credibility or probative value of the evidence.
 (5) This section does not lessen or affect any onus of proof otherwise falling on a defendant.

350‑25  Evidence by affidavit in proceedings to recover tax‑related liabilities
  In a proceeding to recover an amount of a *tax‑related liability:
 (a) a person may give evidence by affidavit; and
 (b) the court may require the person to attend before it:
 (i) to be cross‑examined on that evidence; or
 (ii) to give other evidence relating to the proceedings.