Evidence of assessment or reassessment
115 Evidence of assessment or reassessment
A levy assessment notice or a document signed by the Secretary purporting to be a copy of a levy assessment notice is admissible as evidence in any proceeding and, in the absence of evidence to the contrary, is proof of the following—
the making of an assessment or reassessment of the levy liability of the person named in the notice;
the person named in the notice is liable to pay the levy;
the amount of the levy stated in the notice is payable by the person named in the notice;
the date for payment of the levy by the person named in the notice;
all other particulars of the assessment or reassessment.
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