Document ID: chunk:federal_register_of_legislation:C2025C00180:section:13k:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 13K (pt 2/2)
Character Range: 216946–217822

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.

Division 5—Australian Taxation Office may perform functions under State/Territory debits tax laws