An evidentiary certificate under s 255-45 of Schedule 1 of the Taxation Administration Act 1953 (Cth) provides prima facie evidence of the facts stated in it, including the existence and service of a director's penalty notice and the amount of the liability. Where a director declines to cross-examine deponents or adduce evidence, the prima facie case established by the certificate and supporting affidavits will be sufficient to prove the claim. The 14-day remission period under s 222AOE runs from the date the penalty notice is given, and the relevant remitting events must exist at the end of that 14-day period, not at any time thereafter.
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