Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p3
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 3/3)
Character Range: 1506566–1509406

payment only after the liability has arisen, but may do so whether or not the liability is due and payable.
Example: A liability is connected with circumstances associated with the proceedings if the liability arose because of activities constituting an offence to which the proceedings relate.
 (2) In deciding whether to waive the right, the Commissioner must consider:
 (a) the amount the Commonwealth will forgo as a result of the waiver and the time the Commonwealth could reasonably be expected to receive that amount apart from the waiver; and
 (b) the amount the Commonwealth could reasonably be expected to receive as a result of the proceedings and the time the Commonwealth could reasonably be expected to receive that amount.
 (3) Subsection (2) does not limit the matters that the Commissioner may consider in making the decision.

Extended operation of this section
 (4) This section (except this subsection) applies in relation to a pecuniary liability to the Commonwealth that arises directly under a *taxation law, but is not a *tax‑related liability, in the same way as this section applies in relation to a tax‑related liability.
Example: This section applies to a civil penalty under Division 290 (which penalises certain conduct involving promotion of schemes) in the same way as this section applies to a tax‑related liability.

Part 4‑90—Evidence

Division 350—Evidence

Table of Subdivisions
 Guide to Division 350
350‑A Evidence

Guide to Division 350

350‑1  What this Division is about

      The rules in this Division deal with the evidentiary effect of official tax documents for the purposes of taxation laws.
      This Division also deals with procedural and evidentiary matters relating to proceedings to recover an amount of a tax‑related liability.

Subdivision 350‑A—Evidence

Table of sections
350‑5 Application of Subdivision
350‑10 Evidence
350‑12 Prima facie evidence—particulars stated in evidentiary certificate
350‑15 Judicial notice of signature
350‑20 Certain statements or averments in proceedings to recover tax‑related liabilities
350‑25 Evidence by affidavit in proceedings to recover tax‑related liabilities

350‑5  Application of Subdivision
  This Subdivision applies in relation to all *taxation laws.

350‑10  Evidence

Conclusive evidence
 (1) The following table has effect:

Conclusive evidence
Item                 Column 1                                                                                                                                                                                                   Column 2
                     The production of …                                                                                                                                                                                        is conclusive evidence that …