Taxation Administration Act 1953

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.

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.

This section applies even if evidence is given in support or rebuttal of the matter or of any other matter.

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.

This section does not lessen or affect any onus of proof otherwise falling on a defendant.