Certificate evidence
136 Certificate evidence
A certificate signed by the commissioner that states any of the following matters is admissible in a proceeding under a tax law and, in the absence of evidence to the contrary, is proof of the matters stated in the certificate:
the person named in the certificate is liable to pay tax;
an assessment of tax has been made in relation to circumstances specified in the certificate;
notice of an assessment was issued to a person named in the certificate, or the person’s agent, on the day specified in the certificate;
the amount of tax, penalty tax or interest specified in the certificate is payable by a person named in the certificate or has been paid in whole or in part by or on behalf of a person so named;
a document specified in the certificate was posted to, delivered to, or served personally on, a person named in the certificate on a day specified in the certificate;
a person named in the certificate is, or is not, registered or licensed as required by the relevant tax law;
a return or statement required by a tax law has been, or has not been, lodged by or on behalf of a person named in the certificate on or as at a day specified in the certificate;
a person named in the certificate is, or was, an authorised officer on the date specified in the certificate.
This Act’s bill:Explanatory statementSecond reading speech
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.