Assessments
list.
(1) As soon as is reasonably practicable after the expiry of the time
allowed under this Act for the delivery of returns of income in respect of each
year of income, the Commissioner shall cause to be prepared a list of persons
assessed to tax in respect of that year, and each list shall contain in relation to
each person so assessed
(a) his name and address;
(b) the amount of income upon which assessment has been made;
and
(c) the amount of tax payable.
(2) In any proceedings, whether civil or criminal, under this Act, a
document purporting to be an extract from an assessment list and certified by the
Commissioner to be a true copy of the relevant entry in the list, shall be prima
facie evidence of the matters stated therein.
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