TAXES AND DUTIES — Income tax — Collection and recovery — Proceedings for recovery — No appearance from plaintiff — No question of principle
Quick Take
1Certificates under s 350-10(3) of Sch 1 to the TAA 1953 constitute prima facie evidence of the amount payable and may be determinative where the taxpayer adduces no evidence on quantum.
2A bare pleading disputing the quantum of a tax debt, without supporting evidence, is insufficient to displace the prima facie evidentiary effect of the Commissioner's certificates and the conclusive evidence provisions protecting assessments from collateral challenge.
3The pendency of an objection or review does not prevent recovery of assessed tax: ss 14ZZM and 14ZZR of the TAA 1953.
