Section 71
Provisions as to evidence in legal proceedings
of Goods and Services Tax Act 1993
ActIn forceProvision 96 of 139
Section 71
(1)
Statements made or documents produced by or on behalf of any person are not inadmissible in evidence against the person in any proceedings to which this section applies by reason only that the person was or may have been induced to make the statements or produce the documents by any inducement or promise lawfully given or made by a person having any official duty under, or being employed in the administration of, this Act.
(2)
This section applies to any proceedings against the person in question —
(a)
under the provisions of section 59 or 62; or
(b)
for the recovery of any sum due from the person whether by way of tax or penalty.