Western Australian Numbered Acts

TAXATION ADMINISTRATION ACT 2003 (NO. 1 OF 2003) - SECT 119

119 .         Evidentiary value of assessment notice

                An assessment notice (or a copy of an assessment notice) is admissible as evidence in proceedings under a taxation Act and, in the absence of proof to the contrary, is proof of —

            (a)         the making of the assessment;

            (b)         the amount of tax assessed;

            (c)         the identity of the person liable for the tax;

            (d)         the due date for paying the tax; and

            (e)         any other fact stated in the notice.