Scope
(1) This section applies if a document that purports to be a copy of an assessment under section 102 is produced in a proceeding.
Evidence
(2) Except so far as the contrary is established, it must be presumed:
(a) that the document is a copy of the assessment; and
(b) that the ACMA has duly made the assessment; and
(c) that the amounts and other particulars set out in the assessment are correct.