Document ID: chunk:federal_register_of_legislation:C2024C00851:section:70
Version: federal_register_of_legislation:C2024C00851
Segment Type: section
Provision Reference: s 70
Character Range: 257570–258571

70  Evidence relating to assessments
 (1) The production of a notice of administrative assessment, or of a document signed by the Registrar that appears to be a copy of a notice of administrative assessment, is prima facie evidence:
 (a) of the proper making of the administrative assessment; and
 (b) except in proceedings to which subsection (1A) applies—that all the particulars of the notice of administrative assessment are correct.
 (1A) For the purposes of paragraph (1)(b), this subsection applies to any of the following proceedings relating to the administrative assessment:
 (a) an ART review for the purposes of the Registration and Collection Act;
 (b) an appeal under Part 7 of the ART Act in relation to such a review.
 (2) The production of a document signed by the Registrar that appears to be a copy of, or an extract from, any return or notice of administrative assessment is evidence of the matters in the document to the same extent as the original would be if it were produced.