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APPLE AND PEAR LEVY COLLECTION ACT 1976 No. 196 of 1976 - SECT 8
Recovery of levy.
8. (1) The following amounts shall be deemed to be debts due to the
Commonwealth:-
(a) an amount of levy that is payable;
(b) an amount payable under sub-section 6 (1); and
(c) an amount payable by way of penalty under section 7.
(2) In proceedings for the recovery of an amount referred to in paragraph (1)
(a) or (b), a statement or averment in the complaint, claim or declaration of
the plaintiff is prima facie evidence of the matter so stated or averred.
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