350-1
CurrentWhat this Division is about
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 4Generic assessment, collection and recovery rules
Part 4-90Evidence
Division 350Evidence
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.
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