Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_5:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 5 (pt 2/13)
Character Range: 1514849–1517637

agreement; or
 (b) that the relevant requirements of the relevant international agreement have been complied with in relation to the foreign revenue claim; or
 (c) that the claim was registered under Division 263 on the date specified in the certificate; or
 (d) that, as at the date of the certificate, the Commissioner has or has not received advice from the competent authority under the relevant international agreement about the reduction or discharge of an amount to be recovered under the claim; or
 (e) that the particulars of any reduction or discharge of an amount to be recovered under the claim are as specified in the certificate.

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 or appended to an official document for the purposes of a *taxation law.

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.

Chapter 5—Administration

Part 5‑1—The Australian Taxation Office

Division 352—Commissioner's reporting obligations

Table of Subdivisions
 Guide to Division 352
352‑A Accountability of the Commissioner in respect of indirect tax laws
352‑C Reporting on working holiday makers

Guide to Division 352

352‑1  What this Division is about
      This Division requires the Commissioner to prepare annual reports on the working of the indirect tax laws and