Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8aazj
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8AAZJ
Character Range: 104447–105407

8AAZJ  Evidentiary certificate about RBA transactions etc.
 (1) In proceedings for recovery of an RBA deficit debt, a Commissioner's certificate stating any of the following matters in respect of a specified RBA is prima facie evidence of those matters:
 (a) that no tax debts (other than general interest charge on the RBA deficit debt) were allocated to the RBA after the balance date shown on a specified RBA statement for the RBA;
 (b) that general interest charge is payable on the RBA deficit debt, as specified in the certificate;
 (c) that payments and credits were allocated to the RBA, as specified in the certificate;
 (d) that a specified amount was the RBA deficit debt on the date of the certificate.
 (2) In this section:
Commissioner's certificate means a certificate signed by the Commissioner or a delegate of the Commissioner, or by a Second Commissioner or Deputy Commissioner.

Division 3—Treatment of payments, credits and RBA surpluses