(1) The presumptions specified in this section shall apply in any proceedings under this Act.

(2) Where a document purports to have been created by a person it shall be presumed, unless the contrary is shown, that the document was created by that person and that any statement or record contained in it, unless the document expressly attributes its making to some other person, was made by that person.

(3) Where a document purports to have been created by a person and addressed and sent to a second person, it shall be presumed, unless the contrary is shown, that the document or record was created and sent by the first person and received by the second person, and that any statement or record contained in it -

(a) unless the document or record expressly attributes its making to some other person, was made by the first person, and

(b) came to the notice of the second person.

(4) Without prejudice to the generality of subsection (3), where evidence is given that a notice or document has been served on or issued or given to a person in accordance with section 65, it shall be presumed, unless the contrary is shown, that the notice or document was received by that person and that any statement or record contained in it came to the notice of the person.